Disposed¶6

Vijay Kumar Sand v. the Commissioner of Customs

Delhi HC16 Jul 2025W.P.(C)/9992/2025

Case brief

AI extract

What is this about?

Article 226 petition; continued detention of seized 885 gms gold despite favourable Order-in-Original dated 28.02.2024 permitting re-export to Hong Kong; redemption fine Rs. 5,00,000/- under Section 125 Customs Act 1962; confiscation Sections 111(d), 111(1), 111(m), 111(h), 111(o); penalty Rs. 4,50,000/- under Sections 112(a), 112(b), 114AA; tariff value Rs.46,56,022/-; Customs Department appeal pending/unheard; direction to Commissioner (Appeals) to adjudicate within three months with personal hearing; Delhi High Court; W.P.(C) 9992/2025; 16.07.2025; Prathiba M. Singh; Rajneesh Kumar Gupta.

What did the court decide?

Petition disposed of with directions to the Commissioner (Appeals) to adjudicate within three months after a personal hearing; all pending applications also disposed of ¶6

Vijay Kumar Sand Vs the Commissioner of Customs — Customs and Excise | Delhi HC (2025)

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$~89

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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- W.P.(C) 9992/2025

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VIJAY KUMAR SAND .....Petitioner

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Through: Mr. S. Vijay Kanth & Mr. Utkarsh Tripathi, Advs.

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versus

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THE COMMISSIONER OF CUSTOMS .....Respondent Through: Ms. Anushree Narain, SSC with Mr. Asangha Rai, Adv.

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CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA

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O R D E R

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% 16.07.2025

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This hearing has been done through hybrid mode.

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The present petition has been filed under Article 226 of the Constitution of India challenging the Order-in-Original dated 28^th February, 2024, as per which, the Petitioner has been permitted to re-export the goods subject to payment of redemption fine in the following terms:

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“ ORDER

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i) I deny the free allowance as admissible to the to the Noticee on account of

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various omission and commission, as discussed hereinabove;

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ii) I order confiscation of the above Gold items total weighing 885 gms having tariff value of Rs.46,56,022/(Rupees Forty Six Lakh Fifty Six Thousand and Twenty Two Only), and seized from possession of Noticee under Section 111(d), 111(1), 111(m), 111(h) & 111(o) of the Customs Act, 1962;

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iii) I give an option to the Noticee to redeem the goods cosfiscated above on payment of Redemption Fine of Rs. 5,00,000/- (Rupees Five Lakh only) under Section 125 of Customs Act, 1962 and allowed the same for re-

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This is a digitally signed order.

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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 22/07/2025 at 12:24:43

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export to Hong Kong only. The redemption is to be allowed after the completion of legal formalities in this regard and also fulfillment of any regulatory clearances/ approvals required. The offer of redemption, if accepted, shall be subject to condition that the Noticee shall not dispute the identity and valuation of the seized goods. The offer of redemption shall cease after 120 days from the date of issuance of this order;

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iv) I impose a penalty of Rs. 4,50,000/- (Rupees Four Lakh Fifty Thousand only) upon the Noticee for her act of omission and commissions in respect of 885gms Gold under Section 112(a), Section 112(b) and 114AA of the Customs Act, 1962.”

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The Customs Department (hereinafter ‘Department’) has challenged this order through an appeal, however, the same has not been heard or disposed of till date. The Petitioner is, therefore, aggrieved by the continued detention despite the Order-in-Original in his favour.

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In the opinion of this Court, the only order that can be passed at this stage is for early hearing of the appeal filed by the Department and for expeditious adjudication.

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Accordingly, the Commissioner (Appeals) shall adjudicate this matter within a period of three months from today after giving a personal hearing to the Petitioner.

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Petition is disposed of in these terms. All pending applications, if any, are also disposed of.

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PRATHIBA M. SINGH, J.

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RAJNEESH KUMAR GUPTA, J.

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JULY 16, 2025/ Rahul/Ar.

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This is a digitally signed order.

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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 22/07/2025 at 12:24:43

Vijay Kumar Sand v. the Commissioner of Customs

Case brief

What is this about?

What did the court decide?

Vijay Kumar Sand v. the Commissioner of Customs

Case brief

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