HomeIndirect Taxes$15,000 Currency Seizure: Delhi HC Allows Traveller’s Delayed Appeal Subject To Rs....

$15,000 Currency Seizure: Delhi HC Allows Traveller’s Delayed Appeal Subject To Rs. 10K Cost

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The Delhi High Court has allowed the traveller’s delayed appeal subject to Rs. 10K cost in $15,000 currency seizure case.

The bench of Justice Prathiba M. Singh and Justice Shail Jain while deciding a matter pertaining to limitation period under Section 129A of the Customs Act i.e., appeals to the Appellate Tribunal has already held that if sufficient cause is found, the Court can permit the Petitioner to approach the concerned Appellate Authority after the expiry of the limitation period.

The Petitioner, Rinku Dubey who is an Indian citizen, was intending to depart to Bangkok via Mumbai by Flight No.AI 624 on 31st October 2023. A total of 15,000/- U.S. Dollars were being carried by him in a concealed form in a black trolley bag. The value of the said currency was substantial. Since the Petitioner did not produce any documentary evidence for legal possession of the same as per the rules of the Reserve Bank of India, the same was seized. 

The Petitioner contended that the Petitioner could not file an appeal against the said order within time as the Petitioner had financial difficulties and he was not fully aware of the procedure to file an appeal. The only prayer he seeks is for permitting an appeal to be filed since the limitation period has expired.

The department contended that the period for filing an appeal is prescribed under Section 128(1) of the Customs Act, 1962. In terms of the Section 128(1) of the Customs Act, the time period for filing the appeal is 60 days and thereafter, further 60 days under the proviso.

“Let the appeal against the impugned Order be filed by 30th November 2025. If the same is filed within the period, it shall not be dismissed on the ground of limitation but shall be adjudicated on merits,” the court said.

The court held that the Petitioner shall deposit a sum of Rs.10,000 as costs with the Customs Department within two weeks.

Case Details

Case Title: Rinku Dubey Versus Union Of India And Ors.

Case No.: W.P.(C) 15535/2025

Date:  10.10.2025

Counsel For Petitioner: Bibek Tripathi

Counsel For Respondent: Shubham Tyagi

Read More: Gauhati HC Grants Anticipatory Bail Person Accused Of Passing Fake ITC Worth Rs. 199.31 Crores 

Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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