2023 (9) TMI 1200

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...., for the Respondent ORDER The petitioner has challenged the impugned detention receipt dated 16-1-2023 issued by the third respondent under the Customs Act, 1962. 2. The petitioner was travelling as a passenger and had arrived in Chennai from Bangkok (Thailand). According to the petitioner, she had worn the subject jewellery weighing 44 grams over her body which has been detained un....

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.... the total weight of the said jewellery is only 44 grams put together. Therefore, it can be presumed that if the said weight is divided into two, each of the passengers would have carried at the most 22 grams each which is a meagre quantity which a normal woman passenger would have worn over her body. Therefore, the question of detaining the said jewellery weighing 44 grams, which was worn by two ....

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.... in the year 2018, the impugned detention receipt dated 16-1-2023 has been issued. The penalty amount of Rs. 10,000/- in respect of the earlier travel by the petitioner in the year 2018 which is reflected under the impugned detention receipt dated 16-1-2023 is also the subject matter of a Statutory Appeal. 6. For the foregoing reasons, this Court is of the considered view that by total non....