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2026 Supreme(Online)(Mad) 59000
IN THE HIGH COURT OF JUDICATURE AT MADRAS
C. Saravanan, J
Chewaras K. Palaniappan – Appellant
Versus
Assistant Commissioner of Customs – Respondent
WP(MD) No. 18710 of 2026
For the Appellants/Petitioners: A. Sivasubramanian
For the Respondents: R. Gowri
The court directed the customs authorities to consider a representation for the provisional release of seized goods under Section 110(A) of the Customs Act, 1962, allowing for security deposits to protect the revenue while considering the personal circumstances of the petitioner.
Headnote:The petitioner approached the court seeking a Writ of Mandamus for the return of seized gold jewellery under the Customs Act, 1962, following a seizure at Trichy Airport upon arrival from Malaysia. The petitioner contended that the jewellery was worn and not concealed for smuggling, emphasizing his age and imminent departure from India. The court addressed whether the seized items could be released provisionally. The court reasoned that in light of the petitioner's status as a senior citizen and his scheduled return travel, the respondents should consider the representation for provisional release under Section 110(A) of the Customs Act, 1962, subject to appropriate security. This Writ Petition stands disposed of with the above observations.
| Table of Content |
|---|
| 1. summary of the petitioner's challenge against the seizure of gold jewellery upon arrival from malaysia. (Para 1 , 2 , 3) |
| 2. direction for provisional release of seized goods under section 110(a) of the customs act subject to security. (Para 4 , 5 , 6) |
| 3. formal disposal of the writ petition. (Para 7) |
Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Mandamus, directing the respondents to return the seized gold jewels vide order O.R.No.116/2026-AIU. Trichy dated 08.06.2026 by considering the petitioner’s representation dated 20.06.2026 and for other reliefs.
ORDER
This Writ Petition is disposed of at the stage of admission after hearing the learned counsel for the Petitioner and the learned counsel for the Respondents.
2. In this Writ Petition, the Petitioner has prayed for a Writ of Mandamus to direct the Respondents to return the seized gold jewellery vide O.R.No: 116/2026-AIU, Trichy dated 08.06.2026 by considering the Petitioner’s representation dated 20.06.2026. It appears that the Petitioner travelled from Malaysia and arrived at Trichy Airport on 08.06.2026, where he was frisked and found carrying two gold rings and one chain, valued at Rs.5,26,213/-, in his innerwear.
3. The case of the Petitioner is that he was actually wearing the jewellery on his person and had not kept it in his innerwear. It is the further case of the Petitioner that he was visiting India for a pilgrimage in Tamil Nadu. It is further submitted that the Petitioner has to return to Malaysia on 05.07.2026. It is informed that the Petitioner is aged about 65 years and had no intention to smuggle the jewellery, which was seized vide seizure mahazar dated 08.06.2026.
4. Taking note of the facts of the case, I am inclined to direct the Respondents to consider the Petitioner's representation dated 20.06.2026 for the provisional release of the seized items in terms of Section 110(A) of the Customs Act, 1962. The Respondents are at liberty to seek appropriate security in the form of a cash deposit and/or such other security from any respectable person in India to honour the order of confiscation, if any, that may be passed against the Petitioner.
5. Considering the fact that the Petitioner is a 65-year-old senior citizen and is slated to travel to Malaysia on 05.07.2026, the office of the Respondent is directed to orally inform the officer concerned of the contents of this order today, so that they may take up the case immediately by the end of the day and make an appropriate decision.
6. Needless to state, the provisional release will be subject to any final order to be passed by the Respondents.
7. This Writ Petition stands disposed of with the above observations. No costs.
03.07.2026
Index: Yes/No
Speaking/Non-speaking order
Neutral Citation: Yes/No
GBI
To
1.The Assistant Commissioner of Customs
AIR Intelligence Unit
International Airport
Trichy-620 007.
2.The Superintendent of Customs
O/o.The Assistant Commissioner of Customs
AIR Intelligence Unit,
International Airport
Trichy-620 007.
