2025 (12) TMI 1540

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.... May 2023 (hereinafter, 'detention receipt') by Commissioner of Customs. 3. The case of the Petitioner is that he is a resident of Kurukshetra, Haryana and he had got made a gold kadain 2019, from the gold which his mother had given to him. The Petitioner travelled to Bangkok and returned back to Delhi on 25thMay, 2023. Upon arrival, the Petitioner was intercepted at the Indira Gandhi International Airport, New Delhi (hereinafter, 'IGI Airport') by the concerned officials of the Custom Department. The said kada was seized by the Customs Department and a detention receipt for the same was also issued. The Order-in-Original was then passed by the Authority on 14th June, 2023. The operative portion of the said order reads as under: "ORDE....

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....e Lakh Fifty Thousand only) on the passenger Mr. Ramdiya Verma under Section 112(a) & 112(b) of the Customs Act, 1962." 4. The appeal against the said order dated 14th June 2023 has also been dismissed by the Appellate Authority. 5. On 1st April, 2025, the following order was passed: "9. Heard. This Court is of the opinion that if a complaint was received in this manner, the CCTV footage ought to be preserved immediately as the same is available only for 30 days. Moreover, the CCTV footage of the Petitioner at the time of departure could also have been preserved to determine whether the Petitioner was wearing a gold kadaor not at the time of departure. Therefore, in such cases, immediate action ought to be taken when such a c....

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....guments presented by the Applicant. These include the applicant's retraction of his initial statement via email on 29.05.2023, where he clarified that it was made under duress and threat of arrest, and his claim of prior ownership of the gold kada, supported by old photographs and CCTV footage with date and time showing him wearing the kada before his departure from India, as well as his assertion that the gold kada was of Indian origin, made from ancestral gold coins, and bore a specific jeweller's stamp (''SS 23C KDM"), for which a purchase bill from M/s S.S. Jewellers dated 25.11.2019 was provided. Though the FAA referred to a letter dated 19.02.2024 sent to the Jurisdictional Commissionerate for verification of the photo....

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....er of Revisional authority. The following directions were issued: "3. The Court has perused the Revisional Authority's order dated July, 2025 which concludes as under: 11. In view of the facts and circumstances of the case and the evidence on record, the Government is inclined to set aside the OIA and grant relief to the Applicant. 12. The Revision Application is accordingly allowed. 4. It is unclear as to the terms on which the revision has been allowed. The Department wishes to obtain a clarification. If the same is not obtained by the next date of hearing, the Court would deem that the Revision Petition having been allowed, the Petitioner's seized gold kada being a personal effect would be liab....