The petitioners sought quashing of a seizure memo under Article 226 of the Constitution. The Court noted disputed factual questions regarding the service of notice under Section 124 of the Customs Act and relegated the petitioner to the Adjudicating Authority.
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$~59
CNR No. DLHC010408232026
Through: Mr. Biswajit Kumar Patra and Ms. Khushboo Gupta, Advs.
versus
COMMISSIONER OF CUSTOMS .....Respondent Through: Mr. Aditya Singla, SSC, CBIC with Ms. Arya, Mr. Dhananjay Gautam, Mr. Akhil Sharma, Ms. Sakshi Chandna and Mr. Nehaol, Advs.
CORAM:
HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN (THROUGH VC)
O R D E R % 01.09.2026
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 03/09/2026 at 12:37:15
Subsequently, the gold and other articles were recovered and seized by the Custom Authorities in April, 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 03/09/2026 at 12:37:15
applications, if any, is disposed of.
ANIL KSHETARPAL, J
SHAIL JAIN, J
SEPTEMBER 1, 2026 /kp/hp
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 03/09/2026 at 12:37:15
2 issues framed by the court
Whether the writ petition can sustain given disputed questions of facts regarding the service of notice under Section 124 of the Customs Act.
Whether the seizure memo should be quashed due to alleged non-issuance of notice within the prescribed period.
3 provisions across 2 enactments
FADHLI BASSYA
COMMISSIONER OF CUSTOMS
ANIL KSHETARPAL
SHAIL JAIN
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
