2025 (8) TMI 1412

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....th January, 2024 (hereinafter "the OIO") which stands challenged by the Customs Department- Respondent No. 1 (hereinafter "the Department") before the appellate authority which has been partially allowed vide order dated 27th June, 2025. 3. The Petitioner herein, having Indian Passport and a valid Oman Resident Card, arrived from Muscat to Delhi at the Indira Gandhi International Airport on 23rd November, 2023 and opted for the Green Channel. Upon arrival the Petitioner was intercepted by the Customs Officials and the following goods were seized from the Petitioner: ● Four yellow metal bars 20g fine gold 999.9 purity, wt. 80 grams and; ● One automatic watch "Patek Philippe" with leather strap and steel case 4. The submis....

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....enger is an Indian National having passport No. M4631484 and a valid Oman's Resident Card. I allow redemption of the detained goods within 120 days of issue of this order under Section125(3) of the Customs Act, 1962). The redemption is allowed after the completion of legal formalities in this regard and also on fulfilment of any regulatory clearances/approvals /payments, as required. The offer of redemption, if accepted, shall be subject to condition that the Passenger shall not dispute the identity and valuation of the goods. The offer of redemption shall cease after 120 days of this order. v) I also impose a penalty of Rs.46,000/- (Rupees Forty Six Thousand Only) on the Pax Ms. Mir Fasil Khurseed under Section112(a) and 112(b) of the C....

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....ght of the discussions and findings above, I partially allow the appeal of the appellant i.e. department against the OIO No. 1140/003142/23.11.2023/WH/2023-24 dated 11- 01-2024 passed by the Assistant Commissioner of Customs, T-3, IGI Airport, New Delhi as under:- A. Impugned "Four gold bars with engraving PKE made in UAE 20g Fine gold 999.9 having purity 999 total weight 80 valued at Rs.4,46,555/-" is allowed to be released to the respondent for re-export on payment of redemption fine of Rs.66,000/- (Rupees Sixty Six Thousand Only) under Section 125 of the Customs Act, 1962 and penalty of Rs.46,000/- (Rupees Forty Six Thousand Only) under Section 112 (a) & 112(b) of the Act ibid. B. Regarding detained one "PATEK PHILIPPE" brand autom....