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Mohammad Junaid vs. Commissioner of Customs

Writ Petition (Civil) · 2026:DHC:7371-DBDecided 2 Sept 2026New Delhi Bench
W.P.(C) 6066/2026CNR: DLHC010194422026
Justice Anil Kshetarpal · Justice Shail Jain

Background

Mohammad Junaid arrived from Doha in July 2024 with an undeclared 117-gram gold bar, was intercepted after crossing the Green Channel, and gave a Section 108 statement admitting the facts and waiving a formal show cause notice/hearing. The original adjudicating authority allowed him to re-export the gold on payment of duty, fine and penalty. The Department appealed this leniency, and the Commissioner of Customs (Appeals) reversed it, ordering absolute confiscation instead. Junaid challenged that appellate order in the High Court, arguing it violated natural justice.

Decision Breakdown

The Court held that against an order passed by the Commissioner of Customs (Appeals), the Customs Act provides a further statutory remedy of revision to the Central Government (Section 129DD). Since the case involved disputed factual questions, whether an oral show cause notice was actually given, whether it met legal requirements, and the effect of the personal hearing later granted, these were matters better suited to the Revisional Authority than to writ proceedings. The petition was dismissed on the availability of this alternate remedy, with all merits left open for the Revisional Authority to decide.

Lesson Learnt

In customs matters, an appellate order (Order-in-Appeal) is not necessarily the end of the road or the place to start a writ petition: a further statutory revision remedy often exists and must ordinarily be used first, especially where the facts about notice and hearing are disputed.

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