2025 (11) TMI 22

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....a'), which was detained by the Customs Department vide detention receipt dated 14th August, 2022. 3. The case of the Petitioner is that he is an Indian passport holder, who was travelling from Dubai. Upon his arrival at the Indira Gandhi International Airport, New Delhi, he was intercepted by the concerned officials of the Customs Department, and the gold kada was detained from his possession. The said detention is being challenged on the ground that no Show Cause Notice has been issued to the Petitioner. 4. Ms. Richa Kumari, ld. Counsel for the Petitioner has vehemently argued that, since no Show Cause Notice has been issued to the Petitioner, the gold kada deserves to be released, in terms of judgment of the Supreme Court in Civil A....

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....session they were seized. The first proviso to sub-section (2) of section 110 of the said Act, however, provides that the Principal Commissioner of Customs or Commissioner of Customs may, for reasons to be recorded in writing, extend the six months' period by a period not exceeding six months and inform the person from whom such goods were seized before the expiry of the period so specified. The proviso therefore contemplates that the period of six months mentioned in sub-section (2) of section 110 of the said Act can be extended by the higher authority for a further period not exceeding six months, for reasons to be recorded in writing. The proviso also requires the higher authority to inform this to the person from whom such goods wer....

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.... 2023. According to ld. Counsel, the said order, which has been placed before the Court, has directed absolutely confiscation of the gold kada. 7. The Court has considered the matter. The statement given by the Petitioner under Section 108 of the Customs Act, 1962 is as under: "On being asked I, Vikramjeet Masih (D.O.B-16.10.1991), state that I have appeared before Air Customs Superintendent on 14.08.2022 to tender my statement under Section 108 of the Customs Act,1962 in respect of above mentioned item recovered from my possession. On being asked, I state that I was intercepted by the Customs officer after I had crossed the Green Channel and during the DFMD and X ray of the baggage, the above said item were recovered from my po....

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.... in Annexure -A to this order under Section 111 of the Customs Act, 1962. ii) I also impose a penalty against each respective DR No. equal to the amount, as mentioned in Column No. 17 of Annexure -A to this order under section 112 (a) 112 (b) and section 114AA of the Customs Act, 1962." 9. In the aforesaid order, a penalty of Rs. 31,632/- has also been imposed upon the Petitioner. 10. Notably, the circumstances in this case are different from the facts of the case in Union of India v Jatin Ahuja(Supra). In the present case, the Petitioner has himself admitted that the gold kada does not belong to him and he has been paid a sum of Rs. 50,000/- to carry the same to India. Further, the Petitioner has also admitted that the gold ....