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* IN THE HIGH COURT OF DELHI AT NEW DELHI

+ W.P.(C) 19704/2025

VASEEM AHMAD .....Petitioner

Through: Dr. Ashutosh & Ms. Fatima, Advs.

versus

COMMISSIONER OF CUSTOMS .....Respondent

Through: Sh. Atul Tripathi, SSC with Shubham

Mishra, Mr. Gaurav, Ms. Mani

Tripathi, Mr. Akshay Sagar, Advs.

CORAM:

JUSTICE PRATHIBA M. SINGH

JUSTICE SHAIL JAIN

O R D E R

% 24.12.2025

1. This hearing has been done through hybrid mode.

2. The present petition has been filed by the Petitioner under Articles

226 and 227 of the Constitution of India, inter alia, seeking release of two

gold bars weighing 233 grams (hereinafter, ‘gold bars’) which was detained

by the Customs Department.

3. A brief background of the Petitioner’s case is that, the Petitioner was

travelling to India on 3rd June, 2021. Upon his arrival at the Indira Gandhi,

International Airport, Terminal-3, New Delhi, he was intercepted by the

concerned officials of the Customs Department and the gold bars were

seized by the Customs Department vide dated 3rd June, 2021.

4. The case of the Petitioner is that the detention of gold bars should be

set aside as no Show Cause Notice was issued to the Petitioner.

5. Ld. Counsel for the Petitioner concedes that the Order-in-Original has

This is a digitally signed order.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

The Order is downloaded from the DHC Server on 19/01/2026 at 19:04:39

already been passed in November, 2021.

6. Mr. Tripathi, ld. SSC places reliance on the statement of the Petitioner

in terms of Section 108, of the Customs Act, 1962. The statement reads as

under:

“On being asked, 1, VASEEM AHMAD (D.O.B.

25.05.1987) state that I have appeared before Air

Customs Superintendent on 03.06.2021 to tender my

statement under Section 108 of the Customs Act,

1962 in respect of above detailed goods ie

appearing to be Gold recovered from my possession.

On being asked, I state that I was intercepted by the

Customs officer after I had crossed the green

channel and after my personal and baggage

examination, the above said goods were recovered

from me; that the above said recovered goods were

brought by me; that the said goods does not belong

to me; It was handed over to me by Mr. Md. Shakib,

who lives in DAMAM and it was to be delivered

near bus stand of District BIJNOR to one unknown

person. I don't have any bill/receipt of the above

said recovered goods. I am well aware of the facts

that above detailed goods imported by me are not

the part of my bonafide baggage and they attract

Customs duty on import into India; that I

intentionally did not declare the recovered goods.

On being asked, I admit my omission and

commission on my part. I will be agreeing with the

description, quantity and value assessed by the

department, and ready to pay the Customs duty

along with fine and penalty as applicable. I also do

not need any show cause notice or personal

hearing in the matter. I have tendered my

statement true and correct and understood the

same in vernacular. I have tendered the above

statement without any duress, pressure or threat.”

This is a digitally signed order.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

The Order is downloaded from the DHC Server on 19/01/2026 at 19:04:39

7. Be that as it may, in the opinion of this Court, once the Petitioner was

aware that the Order-in-Original was passed in November, 2021 and the

gold bars have been directed to be absolutely confiscated and considering

the nature of the goods, the Petitioner ought to have availed of his legal

remedies. The Court is not inclined to entertain the present petition as the

challenge is highly belated and the present petition is barred by latches.

8. Let the copy of the Order-in-Original be supplied to the Petitioner, if

not already supplied.

9. If the Petitioner has any available remedies, it may be availed of in

accordance with law.

10. The petition is dismissed in these terms