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HomeIndirect TaxesGold Smuggling : Delhi HC Waives Pre-Deposit Requirement for Suspended Assam Rifles...

Gold Smuggling : Delhi HC Waives Pre-Deposit Requirement for Suspended Assam Rifles Sepoy 

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The Delhi High Court has waived the pre-deposit requirement for suspended Assam Rifles Sepoy, Bhola Yadav allegedly involved in gold smuggling.

The bench of Justice Prathiba M. Singh and Justice Shail Jain while waiving the pre-deposit observed that the Petitioner is currently under suspension, and earning merely Rs.20,000/- per month as salary. The Petitioner is a sole earning member in the family. He has been implicated at the behest of one Mr. Pradeep Kumar, who has given a statement against him. In these facts, the Court is inclined to waive the pre-deposit.

The Petitioner- Bhola Yadav has challenged the order passed by the Commissioner of Customs (Appeals) New Customs House, Indira Gandhi International Airport, Terminal-3, New Delhi, by which a penalty of Rs. 11,20,000 has been imposed upon the Petitioner.

The matter involves allegation of smuggling of gold by one Mr. Rahul Kumar. The role of the Petitioner, who is a sepoy in the Assam Rifles, was that he had helped Mr. Rahul Kumar and hence, penalty has been imposed upon the Petitioner.

The Petitioner was suspended from his duty vide suspension order dated 12th June 2023 passed by the Directorate General, Assam Rifles, Shillong.The limited relief that the Petitioner is seeking is that he has been suspended since 2023, and that he is unable to afford the mandatory pre-deposit for filing the appeal, pursuant to Section 129E of the Customs Act, 1962. It is submitted that the appeal has already been filed by the Petitioner.

The court noted that waiver is sought not merely on the ground of financial difficulty, but considering that the Petitioner was himself a Sepoy in the Assam Rifles, and a person working in the Army, the same would be a factor which the Court can consider.

The court directed that pre-deposit shall not be insisted upon from the Petitioner.

Case Details

Case Title: Bhola Yadav Versus Commissioner Of Customs Appeals New Customs House Near IGI Airport New Delhi 

Case No.: W.P.(C) 13883/2025

Date: 18.09.2025

Counsel For  Petitioner: Ambuj Dixit

Counsel For Respondent: Anushree Narain

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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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