Avinash Walia v. Commissioner of Customs and Anr

O R D E R %

25.08.2026

¶1Through the present Writ Petition, the Petitioner prays for the following substantive reliefs: "(i) Pass an order directing the Respondents to forthwith implement Order No. 299/26-Cus dated 30.07.2026 passed by the Additional Secretary to the Government of India (Revisionary Authority) in Revision Application No. F. No. 380/04/B/NZ/2024-R.A., read with the Order-in-Appeal No. CC(A)CUS/D-I/Airport/3812/2023-2024 dated 15/16.02.2024 and the Order-in-Original No. 772/002381/04.08.2023/WH/2023-24 dated

10.08.2023, and to release / permit re-export of the Petitioner's old and used personal gold chain weighing 117 grams (purity 997) detained vide Detention Receipt No. 69652 dated 08.08.2023;

(ii) Pass an order quashing and setting aside the demand for rent / demurrage / storage / warehouse charges raised or sought to be raised by the Respondents upon the Petitioner in respect of the said gold chain for the period from 07.08.2023 till the date of actual release / re-export, the same being without authority of law and contrary to Regulation 6(1)(l) of the Handling of Cargo in Customs The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. Areas Regulations, 2009;"

¶2A gold chain weighing 117 grams was detained by the Respondents when the Petitioner landed at the Indira Gandhi International Airport, Terminal-3, New Delhi.

¶3The Adjudicating Authority vide order dated 04.08.2023 ordered confiscation of the gold chain while granting opportunity to the Petitioner to redeem the confiscated goods for re-export on payment of fine of Rs.63,000/- along with penalty of equivalent amount.

¶4The Department filed an Appeal, which was dismissed on

16.02.2024. Additionally, a Revision Petition has also been dismissed on 30.07.2026.

¶5Learned counsel representing the Respondents submits that the Petitioner on deposit of fine and penalty, as per Order-in-Original dated 04.08.2023, can take the delivery of the gold chain weighing 117 grams for the purpose of re-export.

¶6On the other hand, learned counsel representing the Petitioner submits that the demand for rent/ storage/ demurrage/ warehouse charges should be waived as the Department filed an Appeal and Revision Petition.

¶7At this stage, learned counsel representing the Petitioner has produced a representation dated

27.03.2024 made to the Commissioner of Customs for facilitating the re-export of her gold chain.

¶8From the above-mentioned representation, it is evident that the Petitioner has neither offered to pay the redemption fine and penalty nor fulfill her other legal formalities.

¶9Keeping in view the aforesaid position and in absence of The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. complete material, it would not be appropriate to pass any order for waiver of rent/ storage/ demurrage/ warehouse charges. However, the Petitioner is granted liberty to file representation to the Competent Authority, which shall be decided in accordance with law.

¶10With these observations, the present Writ Petition is disposed of.

ANIL KSHETARPAL, J.

AMIT MAHAJAN, J. AUGUST 25, 2026 s.godara/shah The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

* IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010386372026 + W.P.(C) 11984/2026 AVINASH WALIA .....Petitioner Through: Ms. Riya Soni, Mr. Sunil Kumar Tripathi and Ms. Kavya Thapliyal, Advs. versus COMMISSIONER OF CUSTOMS AND ANR .....Respondents Through: Mr. Aditya Singla, SSC along with Ms. Arya Suresh Nair, Adv. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE AMIT MAHAJAN