TaxTMI 
TaxTMI 
2022 (4) TMI 271
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....12.2021. The respective petitioners in these writ petitions claim that they were employed in Singapore and were visiting India in connection with the wedding in their respective family and had purchased gold bangles. 2. The case of the petitioners is that they were employed in Singapore for more than two years and therefore they were not required to pay customs duty on their personal belongings. However, the respondents 2 and 3 seized the gold and issued the seizure memo and issued Detention Receipt. It is submitted that under similar circumstances, the Court has allowed the release of the seized gold/ornaments on payment of 50% of the duty in terms of the order of this Court in W.P.No.1421 of 2011, dated 28.02.2011 as modified by an ord....
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...., that the imported gold were purchased for being sold to the third party and therefore, there was a clear intention to evade customs duty. It is further submitted that these petitioners have also given a letter, dated 24.12.2021 and requested the respondents to adjudicate the case without issuing show cause notice and that the adjudication process is in progress and appropriate orders will be passed in due course. It is submitted that without awaiting for such proceedings to be completed, the respective petitioners have filed these writ petitions. 5. I have considered the arguments advanced by the learned counsel for the petitioners and the learned Senior Standing Counsel for the respondents. 6. Though the learned counsel for the pet....
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....the petitioner is coming back to India after two years and the above gold bangles were puchased by the petitioner vide the invoice furnished and the above gold jewellery were also purchased by the petitioner's hard earned money in Singapore." In W.P.(MD).No.3460 of 2022 "The petitioner submit that, a marriage was fixed to the petitioner's sister in Tamilnadu and for the marriage, the petitioner had puchased four gold bangles Viz., 199.2 grams in Sinapore as per the invoice. The petitioner submit that, after the above purchase of the gold jewellery viz., four bangles in Singapore, the petitioner arrived in Trichy Airport on 24.12.2021 vide Air India Express IX 681. Immediately on his arrival, he had declared before ....
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....ndia after two years and the above gold bangles were puchased by the petitioner vide the invoice furnished and the above gold jewellery were also purchased by the petitioner's hard earned money in Singapore." 7. The averments in Paragraph 3 of the W.P.(MD).No.3469 of 2022 reads as under: "The petitioner submit that, the petitioner had purchased 4 gold bangles Viz.,200.9 grams in Singapore for his wife as per the invoice. The petitioner submit that, after the above purchase of the gold jewellery viz., four gold bangles in Singapore, the petitioner arrived in Trichy Airport on 24.12.2021 Vide Air India Express IX 681. Immediately on his arrival, he had declared before the Trichy Airport Customs Officers about the possession of....
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....tioners indicate that gold ornaments can be released subject to the payment 50% of the customs duty payable. It is not, however, clear whether the petitioners have returned back to Singapore in connection with the avocation in Singapore. This would require a detailed adjudication by the authorities under the Customs Act. Under these circumstances, I am inclined to dispose of these writ petitions by directing the respective petitioners to deposit 50% of the Customs duty payable as has been ordered in all these cases. Considering the fact that there appears to be pattern in imports by all the four persons and that they were perhaps acting in concert for a third party, I am also inclined to add additional conditions by directing the petitioner....