Customs' Decision To Prefer Revision Plea Against Order To Release Goods Not Grounds To Withhold Them: Delhi High Court
The Delhi High Court has held that the Customs Department cannot sit over an appellate body's order directing it to release the goods of an assessee, merely on the ground that the Department seeks to prefer a revision against such order.A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta held, “once the Commissioner of Customs (Appeals) has also allowed redemption,...
The Delhi High Court has held that the Customs Department cannot sit over an appellate body's order directing it to release the goods of an assessee, merely on the ground that the Department seeks to prefer a revision against such order.
A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta held, “once the Commissioner of Customs (Appeals) has also allowed redemption, the decision to file revision cannot be a ground to withhold the release of the goods. Further, there is no stay which has been granted by the Commissioner of Customs (Appeals).”
The clarification comes in a petition filed by a resident of UAE whose gold ring and chain was confiscated by the Department on arrival at India.
The Petitioner claimed that the jewelry was his personal effects and that the Commissioner of Customs (Appeals) had allowed his appeal against such confiscation on payment of redemption fine and penalty.
Yet, the items were not released.
The Respondent-Department submitted that it had decided to approach the Revisional Authority against the Commissioner's order and hence, the goods were not released.
At the outset, the High Court noted that neither a show cause notice nor a hearing notice was issued to the Petitioner. The Respondent also failed to produce any voluntary signed waiver declaration.
Moreover, in light of the Commissioner's order which wasn't yet stayed, the High Court directed the Department to release the Petitioner's jewelry.
As such, the petition was disposed of.
Appearance: Ms. Richa Kumari, Adv for Petitioner; Mr. Avijit Dikshit, Standing counsel. Mr. Jatin Singh, Adv. for UOI
Case title: Haris Aslam v. Commissioner Of Customs
Citation: 2025 LiveLaw (Del) 480
Case no.: W.P.(C) 4962/2025