2025 (9) TMI 824

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....fter, 'gold piece') seized by the Customs Department vide detention receipt dated 24th March, 2024. 3. The case of the Petitioner, who is a resident of Kuwait, is that he arrived at the Indira Gandhi International Airport, New Delhi (hereinafter, 'IGI Airport') on 23rd March 2024. Upon arrival at the IGI Airport, the said gold piece was detained by the Customs Department. 4. Thereafter, the Petitioner's Authorized Representative claims to have submitted a representation to the Customs Department on 20th May, 2024 seeking that the gold piece may not be disposed of. Despite this being the position, it is the allegation of the Petitioner that the same has been disposed of on 10th June 2024. 5. The Order-in-Original dated 30th December....

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....f Rs. 1,90,000 upon the Noticee under Section 112(a), 112(b) and 114AA of the Customs Act, 1962." 6. The challenge in this petition is to the fact that the gold piece has been disposed of prior to the passing of the OIO and without any intimation to the Petitioner. It is further submitted that the said disposal has been undertaken despite the representation filed on behalf of the Petitioner stating that the Petitioner is willing to re-export the gold piece. 7. On the last date of hearing, the Court had directed filing of a reply by the Department. Today, ld. Counsel for the Department has placed on record the counter affidavit, in which the following submissions are made: (1) That the gold was appraised and intimation was giv....

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....o the petitioner for representing before the department for not disposing of the seized gold." 9. The OIO clearly records that the Petitioner is a resident of Kuwait and accordingly, re-export was permitted in the terms as extracted above. 10. This Court is not going into the question as to how the entire gold piece came to be disposed prior to issuance of the Show Cause Notice dated 23rd September 2024 (hereinafter, 'SCN'). Even the OIO does not record that the gold has been disposed of. 11. While these issues are being considered in separate matters by this Court, however, insofar as the Petitioner is concerned, since the gold has been disposed of and amount has been recovered by the Customs Department upon disposing the gold pie....