Customs sought clarification that releasing gold items purchased in Dubai would not bar confiscation proceedings under Section 124. Court permitted such proceedings, directed petitioners to appear before Customs, and ordered release without warehousing charges after costs were deposited.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
$~1 & 2 (SDB)
versus
COMMISSIONER OF CUSTOMS .....Respondent Through: Mr Akash Verma, Sr. Standing Counsel, CBIC with Ms Aanchal Uppal, Adv.
~2 AND + W.P.(C)-10386/2025 SAHAJ DEWAN .....Petitioner Through: Mr. Pawan, Adv.
versus
COMMISSIONER OF CUSTOMS .....Respondent Through: Mr Akash Verma, Sr. Standing Counsel, CBIC with Ms Aanchal Uppal, Adv.
CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RENU BHATNAGAR
O R D E R % 06.02.2026
CM APPL.8160/2026 in W.P.(C)-10380/2025 CM APPL.8153/2026 in W.P.(C)-10386/2025
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 11/02/2026 at 11:37:10
observed that gold items are not used gold items and had in fact been purchased in Dubai and brought to India. Costs have also been imposed upon the Petitioners vide the said order.
Mr. Mukesh Gulia, Superintendent, Legal Office of Commissioner, Customs
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 11/02/2026 at 11:37:10
IGI Airports, T-3, New Delhi Email id: [email protected]
PRATHIBA M. SINGH, J.
RENU BHATNAGAR, J.
FEBRUARY 06, 2026 dj/ck
This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 11/02/2026 at 11:37:10
1 issue framed by the court
Whether release of the Petitioners' goods would bar the Customs Department from initiating proceedings under Section 124 of the Customs Act, 1962.
1 provisions across 1 enactments
Sachin Gupta
Sahaj Dewan
Commissioner of Customs
Prathiba M. Singh
Renu Bhatnagar
As recorded by the court registry
A petition under Article 226 of the Constitution asking a High Court to issue a writ against the State or a public authority in a civil matter.
Judgements on the same questions, provisions and authorities, from every court
