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Tag: #Delhi High Court

  • Delhi HC Orders Release of Detained Gold as Personal Effects Under Baggage Rules

    Delhi HC Orders Release of Detained Gold as Personal Effects Under Baggage Rules

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 25.06.2025

    Delhi HC Orders Release of Detained Gold as Personal Effects Under Baggage Rules

    Case Background

    In a significant judgment, the Delhi High Court has quashed the detention of personal gold jewellery belonging to an Indian resident travelling from Dubai. The petitioner was intercepted by Customs officers at IGI Airport, New Delhi on 26th December 2023, while wearing:

    • 80 grams gold chain
    • 150 grams gold kada

    These items were detained, and an Order-in-Original was passed without issuing a proper Show Cause Notice, later partially upheld by the Appellate Authority with conditions of customs duty, redemption fine, and penalty.

    This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.

    Source: Delhi High Court

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  • Delhi High Court Quashes DRI Summons and Complaint in Foreign Currency Case

    Delhi High Court Quashes DRI Summons and Complaint in Foreign Currency Case

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 26.05.2025

    Delhi High Court Quashes DRI Summons and Complaint in Foreign Currency Case

    The Delhi High Court in CRL.M.C. 7919/2023 & CRL.M.A. 29532/2023 quashed the criminal complaint and the summoning order issued against Mr. Pawan Kant Munjal, Executive Chairman of Hero MotoCorp, by the Directorate of Revenue Intelligence (DRI). The court held that the proceedings were based on a set of facts already conclusively adjudicated in favour of the petitioner, and continuing with the prosecution would amount to an abuse of process of law.

    Background of the Case

    • Petitioner: Pawan Kant Munjal, Executive Chairman, Hero MotoCorp
    • Complaint Filed By: Directorate of Revenue Intelligence (DRI)
    • Subject: Alleged violation involving undeclared foreign currency seized from an aide during an international business trip in 2018
    • Key Event: Mr. Amit Bali, assistant of SEMPL (event coordinator), was found carrying undeclared currency amounting to approx. β‚Ή81 lakh
    • DRI Allegation: The currency belonged to Mr. Munjal and was exported illegally in contravention of the Customs Act and FEMA

    This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.

    Source: Delhi High Court

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  • Delhi High Court Quashes Detention of Gold Kada

    Delhi High Court Quashes Detention of Gold Kada

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 05.05.2025

    Delhi High Court Quashes Detention of Gold Kada

    The Delhi High Court in Daljeet Singh v. Commissioner of Customs [W.P.(C) 5040/2025], quashed the detention of a 22-carat gold kada worn by the petitioner, ruling that it qualifies as a personal effect under the Baggage Rules, 2016, and cannot be confiscated without due process.

    Case Background:

    • Petitioner: Daljeet Singh, a Sikh tourist arriving from Dubai on 29 November 2024.
    • Item Detained: 22-carat gold kada (60 grams) worn by the petitioner.
    • Customs Action: Detained the kada at IGI Airport, New Delhi under Detention Receipt No. DR/INDEL4/29-11-2024/005522.

    Legal Issues Raised:

    1. Whether the gold kada qualifies as a personal effect under Baggage Rules, 2016.
    2. Whether a pre-printed waiver form signed by the petitioner can legally substitute a show cause notice (SCN) and personal hearing under Section 124 of the Customs Act, 1962.

    This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.

    Source: Delhi High Court

    Disclaimer

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