WP(MD) No. 18710 of 2026 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 03.07.2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WP(MD) No.18710 of 2026 Chewaras K.Palaniappan ..Petitioner(s) Vs 1.The Assistant Commissioner of Customs AIR Intelligence Unit International Airport Trichy-620 007. 2.The Superintendent of Customs O/o.The Assistant Commissioner of Customs AIR Intelligence Unit, International Airport Trichy-620 007. ..Respondent(s) Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Mandamus, directing the respondents to return the seized gold jewels vide order O.R.No.116/2026-AIU. Trichy dated 08.06.2026 by considering the petitioner’s representation dated 20.06.2026 and for other reliefs. For Petitioner(s): Mr.A.Sivasubramanian For Respondent(s): Mrs.R.Gowri Senior Counsel for GST & Customs __________ Page 1 of 5 https://www.mhc.tn.gov.in/judis WP(MD) No. 18710 of 2026 ORDER This Writ Petition is disposed of at the stage of admission after hearing the learned counsel for the Petitioner and the learned counsel for the Respondents.

2. In this Writ Petition, the Petitioner has prayed for a Writ of Mandamus to direct the Respondents to return the seized gold jewellery vide O.R.No: 116/2026-AIU, Trichy dated 08.06.2026 by considering the Petitioner’s representation dated 20.06.2026. It appears that the Petitioner travelled from Malaysia and arrived at Trichy Airport on 08.06.2026, where he was frisked and found carrying two gold rings and one chain, valued at Rs.5,26,213/-, in his innerwear. 3. The case of the Petitioner is that he was actually wearing the jewellery on his person and had not kept it in his innerwear. It is the further case of the Petitioner that he was visiting India for a pilgrimage in Tamil Nadu. It is further submitted that the Petitioner has to return to Malaysia on 05.07.2026. It is informed that the Petitioner is aged about 65 years and had no intention to smuggle the jewellery, which was seized vide seizure mahazar dated 08.06.2026. __________ Page 2 of 5 https://www.mhc.tn.gov.in/judis WP(MD) No. 18710 of 2026

4. Taking note of the facts of the case, I am inclined to direct the Respondents to consider the Petitioner's representation dated 20.06.2026 for the provisional release of the seized items in terms of Section 110(A) of the Customs Act, 1962. The Respondents are at liberty to seek appropriate security in the form of a cash deposit and/or such other security from any respectable person in India to honour the order of confiscation, if any, that may be passed against the Petitioner. 5. Considering the fact that the Petitioner is a 65-year-old senior citizen and is slated to travel to Malaysia on 05.07.2026, the office of the Respondent is directed to orally inform the officer concerned of the contents of this order today, so that they may take up the case immediately by the end of the day and make an appropriate decision. 6. Needless to state, the provisional release will be subject to any final order to be passed by the Respondents. 7. This Writ Petition stands disposed of with the above observations. No costs. 03.07.2026 Index: Yes/No Speaking/Non-speaking order __________ Page 3 of 5 https://www.mhc.tn.gov.in/judis WP(MD) No. 18710 of 2026 Neutral Citation: Yes/No GBI To 1.The Assistant Commissioner of Customs AIR Intelligence Unit International Airport Trichy-620 007. 2.The Superintendent of Customs O/o.The Assistant Commissioner of Customs AIR Intelligence Unit, International Airport Trichy-620 007. __________ Page 4 of 5

https://www.mhc.tn.gov.in/judis WP(MD) No. 18710 of 2026 C.SARAVANAN, J. GBI WP(MD) No. 18710 of 2026 03.07.2026 __________ Page 5 of 5 https://www.mhc.tn.gov.in/judis

WP(MD) No. 18710 of 2026 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 03.07.2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WP(MD) No.18710 of 2026 Chewaras K.Palaniappan ..Petitioner(s) Vs 1.The Assistant Commissioner of Customs AIR Intelligence Unit International Airport Trichy-620 007. 2.The Superintendent of Customs O/o.The Assistant Commissioner of Customs AIR Intelligence Unit, International Airport Trichy-620 007. ..Respondent(s) Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Mandamus, directing the respondents to return the seized gold jewels vide order O.R.No.116/2026-AIU. Trichy dated 08.06.2026 by considering the petitioner’s representation dated 20.06.2026 and for other reliefs. For Petitioner(s): Mr.A.Sivasubramanian For Respondent(s): Mrs.R.Gowri Senior Counsel for GST & Customs __________ Page 1 of 5 https://www.mhc.tn.gov.in/judis WP(MD) No. 18710 of 2026 ORDER This Writ Petition is disposed of at the stage of admission after hearing the learned counsel for the Petitioner and the learned counsel for the Respondents.

2. In this Writ Petition, the Petitioner has prayed for a Writ of Mandamus to direct the Respondents to return the seized gold jewellery vide O.R.No: 116/2026-AIU, Trichy dated 08.06.2026 by considering the Petitioner’s representation dated 20.06.2026. It appears that the Petitioner travelled from Malaysia and arrived at Trichy Airport on 08.06.2026, where he was frisked and found carrying two gold rings and one chain, valued at Rs.5,26,213/-, in his innerwear. 3. The case of the Petitioner is that he was actually wearing the jewellery on his person and had not kept it in his innerwear. It is the further case of the Petitioner that he was visiting India for a pilgrimage in Tamil Nadu. It is further submitted that the Petitioner has to return to Malaysia on 05.07.2026. It is informed that the Petitioner is aged about 65 years and had no intention to smuggle the jewellery, which was seized vide seizure mahazar dated 08.06.2026. __________ Page 2 of 5 https://www.mhc.tn.gov.in/judis WP(MD) No. 18710 of 2026

4. Taking note of the facts of the case, I am inclined to direct the Respondents to consider the Petitioner's representation dated 20.06.2026 for the provisional release of the seized items in terms of Section 110(A) of the Customs Act, 1962. The Respondents are at liberty to seek appropriate security in the form of a cash deposit and/or such other security from any respectable person in India to honour the order of confiscation, if any, that may be passed against the Petitioner. 5. Considering the fact that the Petitioner is a 65-year-old senior citizen and is slated to travel to Malaysia on 05.07.2026, the office of the Respondent is directed to orally inform the officer concerned of the contents of this order today, so that they may take up the case immediately by the end of the day and make an appropriate decision. 6. Needless to state, the provisional release will be subject to any final order to be passed by the Respondents. 7. This Writ Petition stands disposed of with the above observations. No costs. 03.07.2026 Index: Yes/No Speaking/Non-speaking order __________ Page 3 of 5 https://www.mhc.tn.gov.in/judis WP(MD) No. 18710 of 2026 Neutral Citation: Yes/No GBI To 1.The Assistant Commissioner of Customs AIR Intelligence Unit International Airport Trichy-620 007. 2.The Superintendent of Customs O/o.The Assistant Commissioner of Customs AIR Intelligence Unit, International Airport Trichy-620 007. __________ Page 4 of 5

https://www.mhc.tn.gov.in/judis WP(MD) No. 18710 of 2026 C.SARAVANAN, J. GBI WP(MD) No. 18710 of 2026 03.07.2026 __________ Page 5 of 5 https://www.mhc.tn.gov.in/judis