2025 (11) TMI 1228

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....detained articles') which were detained by the Customs Department when the Petitioner travelled from Dubai to India on 10th October, 2023. 3. It is the case of the Petitioner that she got married in February, 2023 and had gone to Dubai to stay with her husband. The detained articles, according to the Petitioner, were received as gifts for her marriage. Pursuant to the said detention on 10th October, 2023, an order-in-original was passed on 19th December, 2023 (hereinafter, 'the OIO'), as per which absolute confiscation of detained articles was directed in the following terms: "i) I deny the 'Free Allowance' if any, admissible to the Pax Ms. Puja Kumari for not declaring the detained goods to the Proper Officer at Red Cha....

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....re her husband was working and she was returning back on 10.11.2023 with the impugned goods. The appellant has stated that she had not purchased the said goods and the same was gifted to her being newly married bride. From the quantity of the said goods, I am convinced that the said goods appear to be meant for personal use and not for sale for commercial gain. I find that there is no allegation that the applicant was working as carrier of the said goods for monetary consideration for someone else. I also find that there is no allegation that she is habitual offender and was involved in similar offence earlier or there is anything on record to prove that the appellant was part of an organized smuggling syndicate. I also note that Section 12....

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....the Appellant under Section 112(a) & 112(b) of the Customs Act, 1962 is upheld. The Appeal is disposed off with such modifications and consequential relief as above." 6. The Petitioner, vide the present petition, had sought release of these goods in terms of the Order-in-Appeal dated 3rd March, 2025. The stand of the Respondent-Department was that the Department has preferred a revision against this Order-in-Appeal. It was in view thereof that the release has not been effected. 7. This Court, vide order dated 18th August, 2025, had directed as under: "7. Heard. Considering the above said circumstances, particularly the fact that the Appellate Authority has allowed redemption of the goods, let the Revisional Authority take a d....