W.P.(C) 10880/2025 $~44 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 10880/2025, CM APPL. 44877/2025 & CM APPL. 59886/2025 RANPREET SINGH .....Petitioner Through: Mr. Kaustubh Sinha & Ms. Surbhi Mehta, Advs. (9891068254) versus COMMISSIONER OF CUSTOMS .....Respondent Through: Mr. Aditya Singla, SSC, CBIC with Mr. Ritwik Saha & Ms. Arya Suresh Nair, Advs. (7558898905) CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN O R D E R % 25.09.2025 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner challenging the detention of gold Kada of the Petitioner weighing about 98 grams (hereinafter, ‘the gold kada’)which was detained vide detention receipt dated 22nd March, 2024. 3. At the outset, it is the case of the Petitioner that no show cause notice was issued to the Petitioner with respect to the detention of his gold kada. However, an Order-in-Original dated 27th May, 2024 (hereinafter, ‘the OIO’), was passed by the adjudicating authority, holding the Petitioner to be an “ineligible passenger” and giving him an option to redeem the gold kada 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 06/10/2025 at 12:17:10 W.P.(C) 10880/2025 on payment of Rs 60,000/- along with a penalty of Rs 50,000/-. 4. The OIO was then challenged by the Customs Department before the Appellate Authority and the same was dismissed vide order dated 30th December, 2024 (hereinafter, ‘the Order in Appeal’). 5. Thus, the Petitioner was to merely redeem the gold kada after passing of the Order in Appeal. However, the Customs Department chose to file a revision petition dated 18th March, 2025, which continues to remain pending adjudication till date. 6. On 28th July, 2025, this Court, after an elaborate hearing of the parties, had passed a detailed order inter alia directing the Revisional Authority to decide the Revision Petition by 14th August,2025 and place the order passed therein on record by the next date of hearing. 7. However, on 18th August, 2025, the Court was apprised by the Customs Department that Revisional Authority needed further time to pass an order in this case. Thus, the following order was passed by the Court on 18th August, 2025: 4. It is noticed in the present case that the Order-in-Appeal in favour of the Petitioner is dated 30th December,2024 and an opportunity was already granted for deciding the matter. Considering the fact that no decision has been made till date,this Court is of the opinion that the last opportunity deserves to be granted, however,subject to payment of cost of Rs.10,000/- to the Petitioner. 8. Today, the Court is informed by the ld. Counsel for the Customs Department that the Officer who is to function as the Revisional Authority, which has been appointed on 14th August 2025 is yet to take charge of its office. Hence, some more time is sought for deciding the revision petition. 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 06/10/2025 at 12:17:10 W.P.(C) 10880/2025 9. Heard. As can be seen from the abovementioned facts which have been set out, the only detained article in this case is a gold kada weighing 98 grams. This Court, in its order dated 28th July, 2025, had already determined the two issues that arise for consideration in this case: 10. Firstly, in light of the decision in WP(C)5136/2025 titled ‘Dalvinder Singh Sudan v. Commissioner of Customs’, the Court held that the Petitioner's gold kada would be a personal effect and it is an old used jewellery item which also has religious connotation. 11. Secondly, it was held that the matter deserved consideration of this Court on the principle of de minimis. 12. Considering the above, this Court is of the view that the Customs Department ought to accept the OIO, wherein the gold kada was permitted to be released, subject to payment of redemption fine along with penalty. In the opinion of this Court, the Department ought not to file Revision petitions against each and every OIO or Order-in-Appeal, which leads to burdening and delay. The Department ought to accept the decisions of its own Commissioner (Appeals) and not challenge each and every order. 13. Let the Petitioner appear before the Customs Authority on 8th October 2025 for payment of redemption fine and penalty, as determined in the OIO. Upon such payment, the gold kada of the Petitioner shall be released. 14. The prayer for waiver of costs made by Mr. Singla, ld. Counsel is considered and rejected, as on 14th August 2025, the Revisional Authority was already appointed but has not taken charge of the office till date. Therefore, the costs do not deserve to be waived. 15. Adjustment of the amount of Rs.10,000/- shall be given to the Petitioner out of the redemption, fine and penalty payable in terms of the OIO. 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 06/10/2025 at 12:17:10 W.P.(C) 10880/2025 16. The petition along with the pending applications is disposed of in the above terms. PRATHIBA M. SINGH, J. SHAIL JAIN, J. SEPTEMBER 25, 2025 kk/ss 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 06/10/2025 at 12:17:10