2025 (4) TMI 1550

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....al jewellery of the Petitioner i.e. gold ring weighing 20 grams and a gold chain weighing 137 grams (hereinafter, 'gold items') seized vide detention receipt bearing no. DR/INDEL4/23-03-2024/004056 dated 23rd March 2024 (hereinafter, 'detention receipt'). 3. The Petitioner is an Indian citizen and resident of UAE having valid residence ID. He is a software engineer working in Emirates Airlines for at least 7 years at the time of filing of the present writ petition. 4. It is the case of the Petitioner that being an employee of Emirates Airlines, he frequently travels to India to visit his family. On 23rd March, 2024, while travelling, he was wearing gold items which were detained by the Customs Department on the ground that the Petitioner ....

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....Act, 1962." 6. This OIO was challenged by the Petitioner in appeal before the Commissioner of Customs (Appeals). The Commissioner vide passing of the Order-in-Appeal No. CC(A)CUS/D-I/Airport/3645/2024-25 dated 29th January 2025 (hereinafter, 'OIA') allowed the said appeal in the following terms: "6.0 In light of discussions and findings as above, I allow the appeal partially against OIO No. 1629/004056/ 23.03.2024/ WH/2024-25 dated 14-06-2024 passed by the Assistant Commissioner of Customs, T-3, IGI Airport, New Delhi and impugned goods i.e. "(i) One unfinished gold chain having purity 996, weight 137 grams, valued at Rs.8,60,223/- (ii) One gold wire bent in circular shape having purity 996, weight 20 grams, valued at Rs.1,25,580/- (Tot....

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....ought the above said detained goods. He further requested that the said detained goods may please be appraised and released to him after observing necessary legal formalities. The Pax regretted his mistake of opting for Green Channel and also requested for lenient view in the matter. He is ready to pay the applicable Customs Duty, fine and penalty for the same after taking lenient view as these goods belong to him and were meant for personal use. He did not want any Show Cause Notice and Personal Hearing in the matter and requested for order for re-export." 10. This Court has held in several matters that signing of waiver of SCN and waiver of personal hearing by a way of preprinted waiver form would be contrary to principles of natural ju....