7 Gold Bangles Weighing 222 Grams Confiscated, Passenger Claims it belongs to 3 ladies: Delhi HC Allows to Challenge Customs Order [Read Order]
The High Court allowed the petitioner to file an appeal against the confiscation order before the Commissioner (Appeals) without limitation issues, to be decided on merits within four months.
![7 Gold Bangles Weighing 222 Grams Confiscated, Passenger Claims it belongs to 3 ladies: Delhi HC Allows to Challenge Customs Order [Read Order] 7 Gold Bangles Weighing 222 Grams Confiscated, Passenger Claims it belongs to 3 ladies: Delhi HC Allows to Challenge Customs Order [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/2110245-7-gold-bangles-passenger-claims-taxscan.webp)
passengers claimed that it belonged to three ladies. Thus, the court allowed the petitioner to file the appeal of the customs order before the Commissioner of Customs (Appeals).
The Petitioner, Roovi, filed a petition under Articles 226 and 227 of the Constitution of India, challenging the confiscation of 7 gold bangles In the recent ruling, the Delhi High Court confiscated 7 Gold Bangles weighing 222 grams, wherein the weighing 222 grams that were detained by Customs authorities at the airport on 18th February 2024 through the detention receipt No. 3821. No Show Cause Notice (SCN) was issued and notice was issued in this matter on 23rd July, 2025. The said Gold Bangles belonged to three ladies and all three of them were travelling together.
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Article 227 of the Constitution of India explains that: Power of superintendence over all courts by the High Court
“Every High Court shall have superintendence over all courts and tribunals throughout the territories interrelation to which it exercises jurisdiction.”
The Counsel for the Petitioner, Dr. Ashutosh and Fatima Bano, submitted that a No Show Cause Notice (SCN) was issued in this matter.
On the other hand, the Counsel for the Respondent submitted that the Customs authorities produced an Order-in-Original (OIO) dated 21st May 2024 that had directed absolute confiscation of the bangles. The OIO held that the passenger was an "ineligible passenger" to import gold at concessional duty rates as she had stayed abroad for less than six months from 31.01 2024 to 18.02 2024.
The authorities also noted that the gold exceeded the prescribed quantity and value limits under the Baggage Rules, 2016, which allow a lady passenger to bring jewellery up to 40 grams with a value cap of Rs. 1 lakh after residing abroad for more than one year.
“Further, for concessional rate of duty on the import of Gold into India by any passenger, the Notification No. 50/2017-Cus dated 30.06.2017 (as amended) have been issued. As per the above-mentioned Notification, Gold is permitted to be imported only by an "eligible passenger" subject to fulfillment of certain conditions namely:
(i) the duty is paid in convertible Foreign Currency:
(ii) the total quantity of gold under item S. No. 356 does not exceed One Kilogram.”
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The Bench of Delhi High Court, consisting of Justice Prathiba M. Singh and Justice Renu Bhatnagar, heard and reviewed the matter filed by the petitioner.
After considering the material on record, the High Court observed that the detention receipt had been issued only to one lady but the gold was claimed by three ladies. The ownership of these bangles would have to be determined, raising disputed questions of facts.
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Further, the court stated that no SCN has been issued and no hearing has also been granted, the Petitioner is permitted to challenge the impugned OIO dated 21st March, 2024 by way of an appeal before the Commissioner of Customs (Appeals).
Thus, the court permitted the petitioner to file an appeal by 15th January, 2026, as the appeal should not be dismissed on limitation grounds and must be decided on merits within four months.
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