2025 (12) TMI 256

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of the Order-in-Original dated 27th January, 2020 wherein the Adjudicating Authority has permitted re-export of the Petitioner's gold jewellery consisting of two gold chains and two gold bracelets, collectively weighing 540 grams (hereinafter "the gold jewellery"), subject to payment of redemption fine and penalty. 4. The brief background is that the Petitioner is a Turkmenistanian national. It is stated that he had arrived in India for medical treatment and that he was wearing the gold jewellery. 5. The said Order-in-Original was passed by the Adjudicating Authority wherein it has observed as under: "14. I observe that the Pax came for undergoing treatment of his wife and brought the said gold to to meet the medical exp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ct to condition that the' Pax shall not dispute the identity and valuation of the goods. iv) I impose a penalty of Rs, 1,50,000/- Rupees One Lakh Fifty Thousand Only) on the Pax under Section 112 of the Customs Ace, 962." 6. A perusal of the above would show that the Petitioner had come to India for treatment of his wife and brought the gold jewellery to meet the medical expenses. The Adjudicating Authority also holds that the Petitioner is not a habitual offender and accordingly offered redemption of goods subject to payment of redemption fine. 7. Thereafter, the Petitioner had furnished a letter on 21st August, 2023 to the Customs Department seeking payment of redemption fine and release of the gold jewellery for re-exp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... effect to. 14. In view of the special circumstances of the case, the Court is inclined to allow the implementation of the Order-in-Original, subject to payment of Rs. 20,000/- as costs to the Delhi High Court Bar Association. The bank details of the Delhi High Court Bar Association are as under: • Name: Delhi High Court Bar Association • Account No.: 15530100000478 • IFSC Code: UCBA0001553 • Bank & Branch: UCO Bank, Delhi High Court 15. Let the said costs be paid within a period of three weeks. 16. Accordingly, considering the above decision as also the facts of the case, it is directed that the Customs Department shall release the seized gold chain to the Petitioner for re-expor....