2025 (12) TMI 1633

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....24 passed by the Commissioner of Customs (Appeals), New Customs House, New Delhi. 3. A brief background of the present petition is that, the Petitioner was travelling from Qatar to India on 20th March, 2024. Upon her arrival at the Indira Gandhi International Airport, Terminal-3, she was intercepted by the concerned officials of the Customs Department and the following items were seized vide detention receipt dated 20th March, 2024 : * Two Gold Kada weighing 100 grams; * Two Gold Rings weighing 50 grams; * One Gold Chain weighing 17grams. (hereinafter, 'gold items') 4. After the detention of the gold items, the statement of the Petitioner was recorded under Section 108 of the Customs Act, 1962 and t....

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....t 17 grams, valued at Rs, 97,946/~ recovered from the Pax Mr, Khairu Nisha Bano and detained vide DR No. DR/INDEL4/20.03.2024/004038 dt. *20.03.2024, under Section 111(d), 111(i), 111() & 111(m) of the Customs Act, 1962; v) I give an option to redeem, the goods confiscated, above, on payment of fine of Rs.15,000/- (Rs. Fifteen Thousand Only) along-with applicable rate of Customs duty on tariff valuation as on the date of detention of goods. I allow release of the detained goods within 120 days of issue of this order under Section 125(3) of Customs Act, 1962. The redemption is to be allowed after the completion of legal formalities in this regard and also fulfilment of any regulatory clearances/approvals required. The offer of redem....

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.... The Customs Department preferred a revision petition against the OIA. At that stage, the Petitioner had filed W.P.(C) 8051/2021 titled 'Khairu Nisa Banu vs Commissioner of Customs', in which the Court had passed order dated 23th July, 2025 in the following terms: "1. This hearing has been done through hybrid mode. 2. The present petition has been filed inter alia assailing the Order-in-Original dated 26th June, 2024 passed by the Office of the Commissioner of Customs (Airport & General). 3. Further, an Order-in-Appeal dated 6th September, 2024 passed by the Commissioner of Customs (Appeals) had ordered release of the Petitioner's goods. 4. On the last date of hearing i.e., 30th May, 2025, the ld. Cou....