Blog · 7 Sep 2026
Article 226 Cannot Be Used to Circumvent Customs Appeal and Limitation Scheme in Absence of Exceptional Circumstances: Delhi HC [Read Order]
The Delhi High Court held that Article 226 cannot ordinarily be invoked to bypass the statutory Customs appeal mechanism and its limitation period where t…
![Article 226 Cannot Be Used to Circumvent Customs Appeal and Limitation Scheme in Absence of Exceptional Circumstances: Delhi HC [Read Order]](/uploads/blog/import/2026/09/53f329aa90c2a58c.jpg)
The Delhi High Court held that Article 226 cannot ordinarily be invoked to bypass the statutory Customs appeal mechanism and its limitation period where the petitioner has failed to establish any exceptional circumstance warranting writ interference.
Mohd Arif (the petitioner) was intercepted at the Delhi airport after arriving from Riyadh. Two gold bars weighing 233 grams, valued at Rs. 13,07,412, were recovered. The Order-in-Original ordered absolute confiscation and imposed a penalty of Rs.
1,30,000. The petitioner’s counsel argued that no valid show cause notice or effective personal hearing had been given. They also claimed that the Section 108 statement was not voluntary and that the confiscation order had not been served, with a certified copy being received only in February 2026.