Court Orders Payment for Seized Gold Bangles: 50% Cash, 50% Bank Guarantee. Adjudication in Six Months

The court directed the petitioners to pay 50% of customs duty in cash and provide a bank guarantee for the remaining 50% for the seized gold bangles purchased during their visit to India for a family wedding. Upon compliance, the gold bangles would be released. The respondents were instructed to conclude adjudication proceedings within six months, with petitioners' cooperation mandated. No costs were imposed, and related Miscellaneous Petitions were closed.

---

---

Issues:
Challenge to seizure memo/Detention Receipts dated 24.12.2021 regarding gold bangles purchased by petitioners during visit to India for family wedding. Claim of exemption from customs duty due to employment in Singapore. Comparison to past court orders for similar cases. Allegation of intention to evade customs duty by respondents. Identical circumstances and reasons among petitioners' declarations.

Analysis:
The petitioners challenged the seizure memo/Detention Receipts issued by respondents regarding gold bangles purchased during their visit to India for a family wedding. They claimed exemption from customs duty due to their employment in Singapore for over two years. Citing past court orders, petitioners argued for the release of seized gold on payment of 50% of customs duty, as allowed in similar cases. The learned counsel highlighted consistent court decisions supporting the release of seized gold ornaments related to emigration.

The respondents opposed the prayer, alleging that petitioners intended to evade customs duty by purchasing gold for resale. They mentioned ongoing adjudication proceedings and criticized the petitioners for filing writ petitions prematurely. The court considered arguments from both sides.

The court noted similarities among petitioners' circumstances, such as carrying gold bangles for family weddings and declarations upon arrival at the airport. Despite minor differences in declarations, a pattern emerged suggesting coordinated actions. The court acknowledged past rulings allowing the release of gold ornaments on payment of 50% of customs duty. However, the need for detailed adjudication under the Customs Act regarding petitioners' return to Singapore was highlighted.

Consequently, the court directed petitioners to pay 50% of customs duty in cash and provide a bank guarantee for the remaining 50%. Upon fulfilling these requirements, the seized gold bangles would be released. The respondents were instructed to conclude adjudication proceedings within six months, with petitioners required to cooperate. No costs were imposed, and connected Miscellaneous Petitions were closed.

---