2023 (5) TMI 207

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.... to release the goods i.e. Hublot Big Bang watch marking 142651 and Bvlgari Serpenti watch for the purpose of re-export of same in terms of order in appeal no. CC (A) CUS /D-I/Airport/ 300-302/2022-2023 dated 28.6.2022 passed by the Commissioner of Customs (Appeals), New Customs House, New Delhi. 2. The petitioner claims that he was employed in the United Arab Emirates for many years and had arrived on a visit to New Delhi on 06.08.2021. The petitioner was detained by the Custom Authorities and it was found that he was in possession of two wrist watches valued at about Rs.39,61,100/-. The petitioner was arrested on the allegation of smuggling and was released on bail. 3. The said goods (wrist watches) were detained and seized on 07.08....

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....on payment of Redemption Fine of Rs. 5,94,165/- (Rupees Five Lakh Ninety-Four Thousand One Hundred Sixty-Five only) under Section 125 of Customs Act, 1962 and allowed the same for re-export to Dubai, UAE, only. The redemption is to be allowed after the completion of legal formalities in this regard and also fulfillment of any regulatory clearances/ approvals required. The offer of redemption, if accepted, shall be subject to condition that the Pax shall not dispute the identity and valuation of the seized goods. The offer of redemption shall cease after One Hundred Twenty Days' from date of the receipt of this order; iv. I also impose a Penalty of Rs. 5,94,165/- (Rupees Five Lakh Ninety- Four Thousand One Hundred Sixty-Five onl....

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....e this Court [W.P.(C) No. 6805/2022]. 6. It is stated that in the meantime, the Revenue filed an appeal against the order-in-original dated 28.12.2021 before the Commissioner of Customs (Appeals), New Delhi. The petitioner and the co-noticee also appealed against the said order-in-original dated 28.12.2021 before the Commissioner of Customs (Appeals). 7. The writ petition preferred by the petitioner [W.P.(C) No. 6805/2022] was disposed of by an order dated 09.05.2022. In its order, the Court observed that, prima facie, there is no reason for the respondents to not release the goods in question. Nonetheless, since the appeal had been lodged, the respondents were given two weeks' time to have the appeal listed and to seek appropriate or....