Court Orders Immediate Return of Wristwatches to Petitioner; Customs Lacked Grounds for Detention After Penalties Paid.

The court directed the release of wristwatches detained by Customs Authorities to the petitioner after finding no justification for withholding them. Despite the petitioner complying with the imposed penalties and redemption fine, the Revenue failed to release the goods, citing a pending Revision Petition. The court ordered the respondents to hand over the goods within two working days, favoring the petitioner, following the disposal of appeals which reduced the redemption fine and penalties. The initial confiscation order allowed for redemption and re-export, but the Revenue's non-compliance led to the court's intervention.

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Issues involved:
The issues involved in the judgment are the detention and seizure of wristwatches by Custom Authorities, the order of confiscation and redemption of the seized goods, non-compliance with the order-in-original by the Revenue, disposal of appeals by the Commissioner of Customs (Appeals), and the release of goods to the petitioner.

Detention and Seizure of Wristwatches:
The petitioner, detained upon arrival in New Delhi, was found in possession of two wristwatches valued at about &8377;39,61,100. The goods were detained and seized on 07.08.2021, leading to an order of confiscation by the Additional Commissioner of Customs, IGI Airport. The order included details of the confiscated items, penalties imposed, and an option for redemption and re-export to Dubai, UAE.

Non-Compliance with Order-In-Original:
After the petitioner and co-noticee deposited the imposed penalties and redemption fine, the goods were not released by the Revenue. This led to the petitioner filing a petition before the Court, seeking compliance with the order-in-original dated 28.12.2021. Despite the appeal lodged by the Revenue, the Court directed the release of goods if the appeal was not listed within two weeks.

Disposal of Appeals by Commissioner of Customs (Appeals):
The appeals filed by the Revenue, petitioner, and co-noticees were heard and disposed of by an order-in-appeal dated 28.06.2022. The value of the goods was re-determined, leading to a reduction in the redemption fine and penalties imposed. However, the Revenue did not release the goods to the petitioner post the disposal of appeals.

Release of Goods to Petitioner:
The Revenue, citing a pending Revision Petition before Revisional Authorities, did not release the goods despite the petitioner complying with the redemption fine and penalties. The Court found no justification for withholding the release of goods and directed the respondents to handover the goods to the petitioner within two working days, allowing the petition in favor of the petitioner.

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