The Delhi High Court denied ordering the release of the two gold bars weighing 233 grams, noting that the passenger’s written request considered the receipt of an oral show-cause notice and recorded that he had crossed the Green Channel without reporting a dutiable item.
The applicant, Mohammad Umar, travelled from Medina, and two gold bars weighing 233 grams were discovered in his possession. As per Section 108, the applicant stated and recorded that he had crossed the Green Channel, did not report the gold intentionally, and did not need an SCN or a personal hearing.
The applicant filed a written request, stating that, without reporting a taxable item, he had opted for the Green Channel, regretted the mistake, and asked for a lenient measure.
The representative of the applicant has mentioned that u/s 110(2) the statutory period had lapsed, that no valid notice u/s 124 had been issued, and that the documents had been prepared via Customs. They said that the gold had actually been reported at the Red channel.
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Citing the petitioner’s letter, the Revenue Counsel argued that the subsequent claims regarding the declaration, coercion, and failure to fully adhere to the procedure raise disputed questions of fact.
The Division Bench, Justice Anil Kshetrapal and Justice Shail Jain, said that, “almost a month after the alleged incident, the Petitioner submitted a written request bearing his signature. In this request, he himself stated that he had opted for the Green Channel but had not declared any dutiable item. He expressed regret for his mistake and requested that the Department take a lenient view. He further recorded that he did not want a written Show Cause Notice or personal hearing and that an oral Show Cause Notice had been received.”
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The court said that the applicant did not prove an undisputed statutory breach warranting release. The writ petition was dismissed, and other remedies were kept open.
| Case Title | Mohammad Umar vs. Commissioner of Customs |
| Case No. | W.P.(C) 42/2026 |
| For the Appellant | Dr Ashutosh, Ms Fatima, Mr Rohit Swarup, Mr Dalip Singh, and Mr Avinash Kumar Singh |
| For the Respondent | Mr Aditya Singla, Mr Dhananjay Gautam, Mr Akhil Sharma, Ms Adv Sakshi Chandna |
| Delhi High Court | Read Order |
