2025 (8) TMI 1307

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....ed by Order-in-Appeal dated 26th May 2025, and (ii) directions to release her personal jewellery without imposing any warehouse charges. 3. The brief background of this matter is that the Petitioner had travelled from Saudi Arabia to Delhi on 18th November, 2023 after visiting her husband who is stated to be residing and working in Mecca. She was wearing four gold bangles weighing 250 grams which were detained by the Customs Authorities. Pursuant to the said detention, the Order-in-Original has been passed on 29th December, 2023 by which redemption was allowed in the following terms: "ORDER i) I deny the 'Free Allowance' if any, admissible to the Pax Mrs. Ashiya for not declaring the detained goods to the Proper Officer at Red Chann....

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....nder section 112 (a) and 112(b) of the Customs Act, 1962." 4. The said order was challenged in appeal by the Customs Department (hereinafter 'Department') and the Appellate Authority dismissed the said appeal vide Order-in-Appeal dated 26th May 2025 in the following terms: "6.0 In light of the discussions and findings above, I reject the appeal of the appellant i.e. department and uphold the OIO No 1090/003120/19.11.2023/WH/2023-24 dated 01-01- 2024 passed by the Joint Commissioner of Customs, T-3, IGI Airport, New Delhi. The appeal is disposed off accordingly." 5. The Petitioner vide the present petition primarily seeks enforcement of the said two orders. Mr. Aditya Singla, ld. Counsel for the Respondent - Department, under instructi....

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....iscation of the impugned gold on the ground that the gold jewellery of such high purity come in the category of primary gold cannot be accepted as a reasonable conclusion. There is no allegation that the respondent is a habitual offenderand was involved in similar offence earlier or there was anything on record to prove that the respondent was part of an organized smuggling syndicate. Therefore, I arrive at the conclusion that decision of the adjudicating authority to grant the option of redemption for the impugned gold jewellery to the respondent is appropriate in the facts and circumstances of the instant case. Since, there was no error by the adjudicating authority, I do not find any reason to interfere with the impugned order." 7. Und....