$~188 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 9861/2025 M/S M.D. OVERSEAS PRIVATE LIMITED .....Petitioner Through: Mr.PradeepJain&Mr.SambhavJain, Advs. versus JOINT COMMISSIONER OF CUSTOMS & ANR.

.....Respondents Through: Mr. R.Ramachandran, SSC, CBIC with Mr. Prateek Dhir, Adv.

(9868211477)

CORAM:

JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN

O R D E R

% 18.12.2025

1. This hearing has been done through hybrid mode.

2. This is a petition under Article 226 of the Constitution of India inter alia challenging the impugned Order-in-Original dated 26^th June, 2025 (hereinafter, ‘impugned OIO’) .

3. ThebackgroundofthecaseisthatthePetitionerisarefinerofimported gold dore bars and imports the same from various international jurisdictions with valid import authorisation. The Petitioner had imported the following sevengoldbarsfromBoliviawiththeassessablevalueinthefollowingterms:

4. The challenge before the Petitioner today is that the supplier in the country of origin is not accepting the gold consignment back and thus, the

Petitioner is willing to export the same to a purchaser in Dubai.

5. Ld.CounselforthePetitionerhasrelieduponthenotificationdated30th June, 2017 bearing Notification No.50