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2025 Supreme(Online)(Del) 47197

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 appraisement) dated 26th March ,2024.

3. Further the Petitioner also seeks to set aside Order -in -Original No.2033/003812/17.02.2024/WH/2024-25 dated 6th November 2024

4. A brief background of the petitioner's case is that she was travelling from Saudi Arabia to India on 23rd March, 2023 after completing her pilgrimage/Umrah at Mecca. Upon her arrival at the Indira Gandhi International Airport, New Delhi, two gold bangles weighing 117 grams which

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