CORAM:

HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE

HON'BLE MR. JUSTICE AJAY DIGPAUL

JUDGMENT (ORAL)

AJAY DIGPAUL, J.

1. The present writ petition has been filed by the Commissioner of Customs, IGI Airport, New Delhi, challenging Order No. 67/25-Cus dated 12.12.2025 passed by the Revisionary Authority under Section 129DD of the Customs Act, 1962. By the said order, the Department’s revision against the Order-in-Appeal dated 09.05.2023 was dismissed.

2. The facts of the case are that Ms. Shabnam Parveen/respondent no. 1, is an Indian national, who arrived at IGI Airport, Terminal-3, New Delhi from Bangkok by on 09.05.2022. After crossing the Green Channel, she was intercepted by Customs officers and diverted for detailed examination.

3. A detention receipt bearing DR No. DR/INDEL4/10-05-2022/000104 was issued on 10.05.2022. The detained articles were recorded as “two yellow metal cut piece bars weighing 300 grams”. The reason recorded for detention/seizure was ‘Green Channel violation’.

4. The detention receipt recorded the total value as ₹14,07,210 and the goods were described as two yellow metal cut piece bars appearing to be gold, with total weight of 300 grams, and were marked for apprai