$~38 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010432262026 + W.P.(C) 13336/2026, CM APPL. 62009/2026 MOHD. MUSADDIQUE SIDDIQUI .....Petitioner Through: Mr. Mohd Nawaz, Mr. Md. Aatif Adnan, Mr. Babar khan Ms. Deepanshi Gupta, Advs. versus COMMISSIONER OF CUSTOMS & ANR. .....Respondents Through: Mr. Avijit Dikshit, Standing Counsel with Ms. Monika Verma, Adv. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 14.09.2026 1. Admittedly, the Petitioner has a remedy of appeal against the Order-in-Original dated 03.08.2026 [hereinafter referred to as ‘Impugned Order’]. 2. However, learned counsel representing the Petitioner insists that this Court should decide the case as the invoice dated 23.01.2025 has not been considered by the Respondents, despite directions of the High Court on 20.05.2026. 3. This Court has considered the submission made by the learned counsel representing the Petitioner. 4. In the present case, the Petitioner departed from India on 31.12.2024 and returned on 23.01.2025. In Paragraph No.13 of the Impugned Order, it has been recorded that the Petitioner subsequently 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 17/09/2026 at 11:54:59 changed his stand and stated that he had purchased four (04) gold metallic pieces from Jeddah, Saudi Arabia on 23.01.2025. Thus, learned counsel representing the Petitioner is not entirely correct in contending that the Respondents failed to consider the invoice dated 23.01.2025 evidencing the purchase of the said gold. 5. Further, the Authorities have found that the Petitioner was not eligible to bring pieces of gold. 6. Keeping in view the aforesaid position, the Petitioner, if so advised, may avail remedy of appeal. 7. With these observations, the present Writ Petition, along with the pending application, is disposed of. ANIL KSHETARPAL, J. SHAIL JAIN, J. SEPTEMBER 14, 2026 jai/shah 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 17/09/2026 at 11:54:59