IN THE HIGH COURT OF DELHI AT NEW DELHI
SONI INDUSTRIES THROUGH ITS PROPRIETOR MR. SACHIN SONI VS. COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX AND ANR
$~29 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 15390/2025 BINOD KUMAR VERMA .....Petitioner Through: Ms. Richa Kumari & Mr. Pawan, Adv.
versus COMMISSIONER OF CUSTOMS .....Respondent Through: Ms. Anushree Narain, SSC CORAM:
JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN
O R D E R
% 16.12.2025
1. This hearing has been done through hybrid mode.
2. The present Petition has been filed by the Petitioner-Binod Kumar Verma under Article 226 of the Constitution of India, inter alia, seeking implementation of the Order-in-Appeal dated 27th June, 2025 passed by the Office of the Commissioner of Customs (Appeals).
3. A perusal of the present Petition would show that the Petitioner had travelled to Bangkok and was returning back to India on 12th July, 2024 via flight no. TG315. Upon his arrival at the Indira Gandhi International Airport, New Delhi, the Petitioner was intercepted by the concerned officials of the Customs Department and the following gold items, which were being worn by the Petitioner, were seized by the Customs Department: • One silver finished gold kada, weighing 110 grams;
• One silver finished gold ring, weighing 40 grams
4. Vide theOrder-in-Original dated 25th July, 2024 pa
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