2025 (6) TMI 277

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....t Through: Mr. Atul Tripathi, SSC, CBIC with Mr. Shubham Mishra, Adv. ORDER PER 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner under Articles 226 and 227 of the Constitution of India, inter alia, challenging the impugned Order-in-Original dated 6th March, 2025, passed by the Additional Commissioner of Customs, IGI Airport, New Delhi....

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.... Authority: "14. In view of the foregoing, I pass the following order: i) I deny the 'Free Allowance' if any, admissible to the Pax Chakshu Garg for not declaring the detained goods to the Proper Officer at Red Channel as well to the Customs Officer at Green Channel who intercepted him and recovered the detained goods from him. ii) I declare the passenger, Chakshu Garg an "ineligib....

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.... give an option to redeem the goods confiscated above on payment of Rs. 32,000/- (Rs. Thirty Two Thousand Only) along with applicable rate of Customs Duty on Tariff Valuation as on the date of detention of seized goods. I allow release of the detained goods within 120 days of issue of this order under Section 125 (3) of the Customs Act, 1962). The redemption to be allowed after the completion of l....

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....of the Petitioner that the gold chain and the Kada are personal jewellery/personal effects of the Petitioner. Photographs have been placed on record to establish the same. In fact, the gold chain is stated to have been seized in a broken condition. Moreover, the waiver of Show Cause Notice is itself contrary to law as held by this Court in several cases including in Mr Makhinder Chopra vs Commissi....