$~89 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 10334/2026 SHIVANI BAKULBHAI KAMALIYA .....Petitioner Through: Mr. Pawan, Adv. versus COMMISSIONER OF CUSTOMS .....Respondent Through: Mr. Aditya Singla, SSC, CBIC with Ms. Arya Suresh Nair, Ms. Shreya, Mr. Dhananjay Gautam, Mr. Akhil, Ms. Sakshi Chandna, Advocates CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 27.07.2026 1. Through the present Writ Petition filed under Article 226 of the Constitution of India, the petitioner inter-alia, prays for quashing of Order in Original dated 05.08.2024 (hereinafter the ‘Impugned Order’) passed by the Joint Commissioner of Customs, I.G.I. AIRPORT, T-3 TERMINAL, NEW DELHI. 2. The petitioner alleges that without issuing any Show Cause Notice, the Impugned Order confiscating his 268 grams of gold jewelry has been passed on 05.08.2024 while imposing a penalty of Rs. 1,85,000/- (Rupecs One lakh eighty five thousand). 3. The petitioner has a remedy of Appeal before the Appellate Authority, as per the provisions of Customs Act, 1962. 4. The petitioner departed for Dubai on 06.07.2024 and returned on 11.07.2024. She was intercepted after having crossed Green Channel 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 30/07/2026 at 15:14:08 and was subsequently found in possession of 268 grams of gold jewelry. The very jewelry was consequently detained by the Customs authorities. This gold jewelry was purchased from Dubai on 10.07.2024. 5. Learned counsel representing the petitioner submits that the Impugned Order should be set aside as it has been passed without giving any Show Cause Notice whereas, it is the case of the respondent that the petitioner waived the Show Cause Notice of personal hearing and his statement was recorded on 16.07.2024. 6. Since the petitioner admittedly has an efficacious alternative remedy by way of an appeal, it would be appropriate, in the interest of justice, to relegate the petitioner to avail the remedy before the Appellate Authority. 7. However, there is no material to substantiate that the Impugned Order dated 05.08.2024 was ever served upon the petitioner. Hence, the petitioner is granted one month time to file Appeal, which shall be decided on merits and not on the ground of limitation. 8. In view of the above, the Writ petition stands disposed of. ANIL KSHETARPAL, J. SHAIL JAIN, J. JULY 27, 2026/PT/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 30/07/2026 at 15:14:08