2025 (8) TMI 732
X X X X Extracts X X X X
X X X X Extracts X X X X
.....(C) 11860/2025 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 11458/2025 W.P.(C) 11568/2025 W.P.(C) 11281/2025 W.P.(C) 11310/2025 W.P.(C) 11860/2025 3. These are five petitions filed by the Petitioners namely Ms. Aarti Mangla Aggarwal, Mr. Manish Aggarwal, Ms. Shilpi Gupta, Mr. Abhishek Gupta and Mr. Rishi Goel, inter alia, seeking release of the seven gold chains of the Petitioners, collectively weighing 455 grams, seized by the Customs Department. 4. The case of the Petitioners is that in total, 11 persons were travelling back to India on 15th June, 2024 after visiting from Dubai. Upon arrival at the Indira Gandhi International Airport, New Delhi, the Petitioners were intercepted b....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... were put for dispatch after duly complying all conditions under Section 110 of the Customs Act, 1962 on 10th June, 2024 itself in complete compliance of the said provision. The photographs of the gold chains as also the copy of the dispatch register are taken on record. The said photographs of the gold chains are as under: 9. Moreover, ld. SSC for the Customs Department submits that two passengers namely Mr. Abhishek Gupta and Mr. Manish Aggarwal had given statements taking ownership of the gold chains and that is the reason why panchnama was drawn in the name of those two persons only. Thereafter, pursuant to the retraction of the said statements, the SCNs were issued to all the Petitioners. 10. The Court has considered the matter a....


TaxTMI