Redemption and re-export of seized gold jewellery upheld despite delay, given COVID-era limitation relief and special circumstances.

The Order-in-Original permitting redemption and re-export of seized gold jewellery was implemented despite delay in payment of the redemption fine, because the delay was assessed in the context of the COVID-19 period, the Supreme Court's extension of limitation, the petitioner's medical purpose for travel, and the finding that he was not a habitual offender. The confiscation order was therefore directed to be given effect to, with release of the jewellery for re-export subject to payment of costs and compliance with the prescribed formalities.

---

---

Issues: Whether the petitioner was entitled to implementation of the Order-in-Original permitting redemption and re-export of the seized gold jewellery despite delay in payment of the redemption fine.

Analysis: The Order-in-Original had already permitted redemption and re-export of the gold jewellery on payment of redemption fine and penalty. The delay in approaching the Customs Department was viewed in the backdrop of the COVID-19 period and the extension of limitation recognised by the Supreme Court. The Court also noted the petitioner's medical purpose for visiting India and the finding that he was not a habitual offender. In these special circumstances, the order of confiscation was directed to be given effect to, with the petitioner being required to pay costs and comply with the prescribed formalities.

Conclusion: The petitioner was held entitled to implementation of the Order-in-Original and release of the seized gold jewellery for re-export, subject to payment of costs and compliance with formalities.

---