$~55 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 18965/2025 ASIF & ANR. .....Petitioners Through: Mohd. Ather Ansari and Mr. Mobin Akhter, Advs.

versus THE COMMISSIONER OF CUSTOMS & ORS. .....Respondents Through: Ms. Anushree Narain, SSC CORAM:

JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN

O R D E R

% 15.12.2025

1. This hearing has been done through hybrid mode.

2. The present petition has been filed by the Petitioners under Article 226 of the Constitution of India, inter alia, seeking implementation of the Order- in-Appeal dated 9th August, 2023 passed by the Commissioner of Customs (Appeals), New Customs House, New Delhi (hereinafter, OIA’).

3. A brief background of the Petitioners’ case is that, the Petitioners were travelling from Delhi to Dubai on 23rd July, 2022. They are stated to be carrying foreign currency in the form of Saudi Riyals totaling to 29,000 and 38,500 (hereinafter, ‘foreign currency’) which were stated to be seized by the Customs Department vide detention receipt dated 23rd July, 2022 bearing No.

30579.

4. At the relevant time, the value of the foreign currency is stated to be Rs. 14 lakhs.

5. Additionally, the Petitioners admit to have signed certain statements