The High Court of Delhi, permitted the release of a 64-gram uneven-shaped gold cut piece seized at IGI Airport for non-declaration, after the petitioner agreed to pay the redemption fine and penalty and re-export the item.

Rakesh Kumar Jat,petitioner-assessee, filed the petition seeking release of a 64-gram uneven-shaped gold cut piece seized by Customs on 26th April 2024, as per detention receipt no. 52619.

He submitted that he is an Indian citizen residing and working in Kuwait, holding a valid Kuwait Civil ID. He had travelled to New Delhi on 26th April 2024 by flight JE-409, and the gold piece was detained by Customs on arrival at Indira Gandhi International Airport.

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The petitioner’s counsel stated that no show-cause notice was issued before passing the impugned order. Although the petitioner had appointed an authorised representative to seek release of the gold piece, Customs did not allow it.

It was also submitted that the petitioner was an eligible passenger and was willing to re-export the gold, so it should be released.

The Customs counsel submitted that the Department was ready to give effect to the impugned order dated 27th May 2025.

Justice Prathiba M.Singh and Justice Rajneesh Kumar Gupta disposed of the petition after noting that the petitioner had agreed to abide by the Order-in-Original dated 27th May 2025. The order had denied the benefit of ‘Free Allowance’ for non-declaration of gold, directed confiscation of a 64-gram gold cut piece under Section 111 of the Customs Act, 1962, imposed a redemption fine of ₹25,000 for re-export, and levied a penalty of ₹30,000 under Section 112(a) and 112(b).

Since the petitioner agreed to the terms, the Court directed the Customs Department to release the gold within two weeks upon payment of the specified amounts. The petitioner was permitted to collect the item in person or through an authorised representative with appropriate communication. The Court also directed the petitioner to pay 50% of the warehousing charges.

In short, the petition and all the pending applications were disposed of.

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