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IN THE HIGH COURT OF DELHI AT NEW DELHI
COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX ROHTAK VS. M/S DELHI METRO RAIL CORPORATION LTD
$~40 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 10045/2025 & CM APPL. 50503/2025 RAZIA BEGUM .....Petitioner Through: Ms.RichaKumari&MrPawan,Advs.
versus COMMISSIONER OF CUSTOMS .....Respondent Through: Mr. Akshay Amritanshu, Senior Standing Counsel with Ms. Drishti Rawal, Mr. Abhay Nair, Mr. Mayur Goyal & Mr. Sarthak Srivastava, Advs.
CORAM:
JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN
O R D E R
% 18.12.2025
1. The hearing has been done through hybrid mode.
2. The present writ petition has been filed under Article 226 of the Constitution of India, inter alia, seeking quashing of the seizure of goods effected pursuant to Detention Receipt No. 4061 (old detention receipt) dated 23rd March,2024 and Detention Receipt No. 15009 (issued after
Bona fide personal jewellery is protected under personal effects, and failure to provide a personal hearing invalidates confiscation orders by customs.
Gold and jewellary are freely importable items.
Passing through green channel itself is declaration of there being no dutiable goods, more so when there is no attempt to conceal the goods.
Int....
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