$~39 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 18515/2025 HERLIZAH BINTI TUSIRAN .....Petitioner Through: Mr. D.S. Chadha & Ms. Prabjyoti K.

Chadha, Advs.

versus COMMISSIONER OF CUSTOMS NEW DELHI .....Respondent Through: Mr. Atul Tripathi, SSC, CBIC with Mr. Shubham Mishra, Mr. Gaurav Mani Tripathi & Mr. Akshay Sagar, Advs.

CORAM:

JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN

O R D E R

% 05.12.2025

1. This hearing has been done through hybrid mode.

CM APPL. 76806/2025 (for exemption)

2. Allowed, subject to all just exceptions. The application is disposed of.

W.P.(C) 18515/2025

3. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, seeking to direct the Customs Department to release the detained gold items of the Petitioner for re-export.

4. The details of the detained gold items of the Petitioner is as under:

● One gold chain, weighing 132 grams;

● 5 gold bangles, weighing 151grams (hereinafter, ‘gold items’)

5. A brief background of the Petitioner’s case is that the Petitioner is a citizen of Malaysia. She had traveled from Malaysia to India on 21st December, 2022. Upon her arrival at the Indira Gandhi International Airport, Terminal-3, New Delhi, she was intercepted by the concerned officials of the Customs Department and the gold items were detained by the Customs Department vide detention receipt dated 21st December, 2022 bearing No.

61055.

6. Thereafter, Show Cause Notice dated 25th April, 2023 is stated to have been issued to the Petitioner. Pursuant thereto, the Order-in-Original dated 19^th March, 2024 was passed by the Joint Commissioner of Customs, Terminal-3, IGI Airport, New Delhi (hereinafter, ‘OIO’).

7. Vide the OIO, the gold items were directed to be absolutely confiscated and a penalty of Rs.1,50,000/-. was imposed upon the Petitioner. 8. The Petitioner challenged the OIO and vide Order-in-Appeal dated 23^rd September, 2024 passed by the Commissioner of Customs (Appeals), New Customs House, New Delhi (hereinafter, ‘OIA’), the gold items were allowed to be released for the purpose of re-export upon the payment of redemption fine and penalty. The relevant portion of the OIA reads as under:

“Order

6.0 In light of discussions and findings as above, I allow the appeal against O-in-0 No. 50/Adj/2024 dated 19-03-2024 issued vide C. No VIII (AP)10/P&I/Adj./175/2023 by the Joint Commissioner of Customs, T-3, IGI Airport, New Delhi and order that the impugned one gold chain and five gold bangles weighing 283 gms of 995 purity and valued at Rs. 13,76,119/- be released for re-export on payment of redemption fine of Rs. 2,25,000/- under Section 125 of the Customs Act, 1962, The penalty under Section 112(a), 112(b) and 114AA of the Customs Act, 1962 is upheld to Rs. 1,50,000/-. The Appeal is disposed with such modifications and consequential relief as above”

9. The grievance of the Petitioner is that, despite the OIA having been passed, the same has not been given effect to by the Customs Department.

Thus, the Petitioner only seeks implementation of the OIA.

10. Issue notice. Mr. Tripathi, ld. SSC accepts notice on behalf of the Respondent.

11. List on 18^th December, 2025.

PRATHIBA M. SINGH, J.

SHAIL JAIN, J.

DECEMBER 5, 2025/pd/sm