$~95 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 9142/2026 DHEERAJ VATS .....Petitioner Through: Mr. Mohammed Ather Ansari, Adv. versus THE COMMISSIONER OF CUSTOMS AND ANR. .....Respondents Through: Mr. Gibran Naushad, SSC with Mr. Suraj Shekhar Singh, Mr. Tushar Bhalla, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 20.07.2026 1. Through the present Writ Petition, the Petitioner seeks issuance of a writ in the nature of mandamus to direct the Respondents to unconditionally release the detained gold chain weighing 117 grams for re-export. 2. The Adjudicating Authority confiscated the aforesaid gold chain and imposed a penalty of ₹70,000/- upon the Petitioner. However, Commissioner of Custom (Appeals) vide Order dated 02.02.2026 directed the release of the detained gold chain on payment of a redemption fine of ₹70,000/-, along with the applicable Customs Duty and upheld the penalty of Rs. 70,000/- that was imposed on the Petitioner under Section 112 (a) & 112(b) of the Customs Act, 1962. 3. A Revision Petition against the Order dated 02.02.2026 passed by Commissioner of Custom (Appeals) is stated to be pending. 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 22/07/2026 at 12:53:22

4. Keeping in view the aforesaid position, the present Writ Petition is disposed of, while directing the Revisional Authority to decide the pending Revision Petition within a period of two weeks from today. ANIL KSHETARPAL, J. SHAIL JAIN, J. JULY 20, 2026 jai/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 22/07/2026 at 12:53:22

$~95 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 9142/2026 DHEERAJ VATS .....Petitioner Through: Mr. Mohammed Ather Ansari, Adv. versus THE COMMISSIONER OF CUSTOMS AND ANR. .....Respondents Through: Mr. Gibran Naushad, SSC with Mr. Suraj Shekhar Singh, Mr. Tushar Bhalla, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 20.07.2026 1. Through the present Writ Petition, the Petitioner seeks issuance of a writ in the nature of mandamus to direct the Respondents to unconditionally release the detained gold chain weighing 117 grams for re-export. 2. The Adjudicating Authority confiscated the aforesaid gold chain and imposed a penalty of ₹70,000/- upon the Petitioner. However, Commissioner of Custom (Appeals) vide Order dated 02.02.2026 directed the release of the detained gold chain on payment of a redemption fine of ₹70,000/-, along with the applicable Customs Duty and upheld the penalty of Rs. 70,000/- that was imposed on the Petitioner under Section 112 (a) & 112(b) of the Customs Act, 1962. 3. A Revision Petition against the Order dated 02.02.2026 passed by Commissioner of Custom (Appeals) is stated to be pending. 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 22/07/2026 at 12:53:22

4. Keeping in view the aforesaid position, the present Writ Petition is disposed of, while directing the Revisional Authority to decide the pending Revision Petition within a period of two weeks from today. ANIL KSHETARPAL, J. SHAIL JAIN, J. JULY 20, 2026 jai/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 22/07/2026 at 12:53:22