$~75 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 9144/2026 and CM APPL. 47854/2026 PARVEEN SEHGAL .....Petitioner Through: Mr. S. Vijay Kanth, Mr. Utkarsh Tripathi and Mr. Nitish Mishra, Advs. versus THE COMMISSIONER OF CUSTOMS .....Respondent Through: Ms. Anushree Narain, SSC along with Mr. Apruv Yadav, Adv. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 27.07.2026 1. By way of the present Petition, the Petitioner inter alia prays for the following reliefs: “a) Issue an appropriate writ, order or direction, thereby quashing the Personal Hearing Letter bearing F. No. ARPT/WH/90/2026-WH having DIN No. 20260574NA0000771207 dated 13.05.2026, issued by the Respondent; b) Issue an appropriate writ, order or direction directing the Respondent to forthwith release and hand over the Petitioner's gold weighing 84.8 grams to the Petitioner; c) Issue an appropriate writ, order or direction directing the Respondent to bear and pay all warehousing/storage charges accrued in respect of the Petitioner's gold lying deposited with the Central Warehousing Corporation from the date of its deposit till its release; d) In the alternative to Prayer (d), issue an appropriate writ, order or direction directing the Central Warehousing Corporation to waive/exempt all warehousing/storage charges in respect of the Petitioner's gold, the accrual whereof is solely attributable to the Respondent's illegal and arbitrary retention of the said gold;” 2. Learned counsel representing the Respondent submits that the Notice dated 13.05.2026 calling upon the Petitioner has been issued by mistake and in fact, vide order dated 02.09.2020 two (02) gold 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 15:13:22 pieces, which were found in the undergarments of the Petitioner, were ordered to be confiscated under Section 111 of the Customs Act, 1962 [hereinafter referred to as ‘the Act’]. The Petitioner was also penalized for an amount of Rs.38,485/- under Section 112 of the Act. 3. Learned counsel representing the Petitioner while referring to Section 124 of the Act submits that in absence of Show Cause Notice (‘SCN’), the order confiscating the gold could not be passed. He further submits that no SCN was ever issued to the Petitioner. 4. A perusal of copy of the order dated 02.09.2020 passed by the Deputy Commissioner of Customs, it is evident that the order relies upon the statement of the Petitioner recorded on 07.02.2020 as also the request of the Petitioner for waiver of SCN and personal hearing by letter dated 27.08.2020. Whether the said letter was in fact submitted by the Petitioner is a disputed question of fact, which may appropriately be examined by the Appellate Authority. 5. It appears that the Petitioner was not supplied copy of the order dated 02.09.2020. Hence, the Petitioner is relegated to the alternative remedy of Appeal, however, if the Appeal is filed by the Petitioner within four (04) weeks from today, the same shall not be dismissed on the ground that it is barred by limitation. 6. With these observations, the present Petition, along with pending application, is disposed of. ANIL KSHETARPAL, J. SHAIL JAIN, J. JULY 27, 2026 s.godara/ad 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 15:13:22