2025 (8) TMI 108

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....andamus, and/or any other Writ, Order or Direction in the nature of Mandamus or Certiorari or Order for "In-Transit Re-Export" of subject gold bullion to the Petitioner or his agent, by quashing and setting aside the Seizer and Seizer Panchnama dated 14.01.2024 by the Respondent Nos. 5 to 7 and 9, of Gold Bullion comprising of 5 pieces of 995 purity weighing 3.00 kgs plus 6 pieces of 999 purity weighing 0.69984 Kg (totaling 11 pieces comprising 3.69984 Kgs.), along with quashing and setting aside of Summons and consequential actions thereof; (b) This Hon'ble Court may kindly be pleased to pass such other and further orders / directions as may be necessary regard to the facts and circumstances of the present case." 3. Dr. Kantawala,....

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.... Red Channel counter and at the earliest instance. Dr. Kantawala submitted that since the factual averments are substantially admitted, there was no scope for any suspicion, seizure or show-cause notice. 6. Ms. Punde, learned counsel for the Respondents, argues that the affidavit filed by Mr. Tilve must be considered in its entirety. She pointed out that in the previous three instances, the Petitioner had similarly arrived at the airport, approached the Red channel counter, and requested re-export permission, which was granted. She emphasised that these three previous instances, combined with the fact that on this occasion the Petitioner was carrying approximately 3.696 kilograms of gold, were sufficient to warrant further investigation. S....

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....4 January 2024, which is the subject matter of this petition, the Petitioner had arrived at the airport, approached the Red channel, declared the gold he was carrying, and requested permission to export. On all these occasions, such permission was granted. 12. On the occasion, which is the subject matter of this petition, the Petitioner again approached the Red channel counter and declared that he was carrying gold of 3.696 kilograms as an in-transit passenger. He again applied for permission to re-export in terms of Section 80 of the Customs Act, 1962. 13. On this occasion, the customs authorities raised some suspicion based on the Petitioner's conduct. The affidavit refers to the earlier three instances and the fact that the Petitioner ....

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....ns that the admitted circumstances do not give any suspicion whatsoever or lead to the only inference that the Petitioner was following the law and the legal provisions to the letter. Quite deliberately, we have refrained from delving into details for the fear that our observations might unwittingly prejudice the Petitioner's defence in the show-cause proceedings. But by accepting even the petitioner's version, we do not regard this as a case where the seizure or further investigations warrant interference. 16. Ultimately, the question of whether the Petitioner was involved in smuggling or attempted to breach any legal provisions will be determined in accordance with the show cause notice proceedings initiated against the Petitioner. At th....