$~5(SDB)

* IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 16372/2025 and CMAPPLs. 6257-60/2026 DIP ASHOKKUMAR HADANI .....Petitioner Through: Ms. Richa Kumari and Mr. Pawan, Advs. versus COMMISSIONER OF CUSTOMS .....Respondent Through: Mr. Akshay Amritanshu, SSC.

CORAM:

JUSTICE PRATHIBA M. SINGH JUSTICE RENU BHATNAGAR

O R D E R

% 18.02.2026

1. This hearing has been done through hybrid mode.

CM APPL. 6257/2026 (for exemption)

2. Allowed subject to all just exceptions. Application is disposed of.

CM APPL. 6259/2026 and CM APPL. 6260/2026 ( for delay)

3. These are applications seeking condonation of delay in filing and re- filing the review petition. For the reasons stated in the applications, the delay is condoned.

4. Applications are disposed of.

REVIEW PET. 56/2026 and CM APPL. 6258/2026

5. This review petition has been filed on behalf of the Customs Department seeking review of the order dated 26th November, 2025 and for seeking clarifications on certain aspects.

6. Firstly, in respect of the weight of the seized gold articles, it is submitted that the actual collective weight of the seized gold bangle and gold chain is 233 grams and the same has been wrongly recorded as 273 grams.

7. Secondly, it is prayed by the Customs Department that it be clarified that with respect to the observation made in Paragraph 9 of the order dated 26th November, 2025, the same shall not be construed as extinguishing the right of the Customs Department to initiate appropriate proceedings against the Petitioner in future, in accordance with law.

8. Accordingly, in terms of the reliefs sought by the Customs Department in the present review petition, it is clarified that para 2 of the order dated 26^th November, 2025 shall now read as under:-

“2. The present petition has been filed by the PetitionerunderArticle226oftheConstitutionofIndia, inter alia, seeking release of one gold bangle and one gold chain of the Petitioner, collectively weighing 233 gramsseizedbytheCustomsDepartmentvideDetention Receipt bearing no. 637 dated 8th October, 2022. Thereafter, a new Detention Receipt bearing no. 50071 was issued to the Petitioner on 07th December, 2022.”

9. Further, the Court has perused the order dated 26^th November, 2025. The total weight of the gold bangle and gold chain seized by the Customs authorities from the Petitioner was 233 grams.

10. Vide the said order dated 26th November, 2025, the Court has already directed that the applicable customs duty shall be paid by the Petitioner and thewarehousingchargesshallbecollectedbasedonthechargesapplicableon the date of detention. The relevant portion of the said order dated 26th November, 2025 reads as under:

“9. In view thereof, in terms of the judgment in Jatin Ahuja (Supra), it is a settled position of law that once the goods are detained, it is mandatory to issue a SCN and afford a hearing to the Petitioner. The time prescribedunderSection110ofTheCustomsAct,1962, is a period of six months and subject to complying with the formalities, a further extension for a period of six months can be taken by the Customs Department for issuing the SCN. In this case, the one year period itself has elapsed, thus no SCN can be issued. The detention is therefore impermissible and the detained articles of the Petitioner are directed to be released to the Petitioner.

10. Accordingly, the Customs Department shall release the gold jewellery to the Petitioner subject to the following terms:

(i) The applicable customs duty shall be paid by the Petitioner.

(ii) The warehousing charges shall be collected by the Customs Department from the Petitioner based on the charges applicable as on the date of detention.

11. The Petitioner shall appear before the Customs Department on 22^nd December, 2025 in person or through an Authorised Representative, in which case, a proper email from the Petitioner or some form of communication to be sent to the Customs Department that the Petitioner has authorised the concerned Authorised Representative to appear on beha