2025 (6) TMI 2097

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... read with Section 151 CPC seeking directions to the Respondents for immediately refunding the market value of the gold bangles as ordered to be released in compliance to the orders passed in CC/A/CUS/D-1AIRPORT/425/2025-26 passed under Section 128A of the Customs Act which was further modified by this Court vide order dated 21st May, 2025 in W.P.(C) 4851/2025. 4. A perusal of the order dated 21st May, 2025 would show that the Petitioner is a Canadian citizen, who arrived in India from Dubai on 18th August, 2019. The Petitioner, who is also a senior citizen, was wearing 14 gold bangles weighing 1110 grams. It is the case of the Petitioner that the bangles belonged to the Petitioner's mother-in-law and are very old bangles, gifted to her.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....urt in Directorate of Revenue Intelligence v. Pushpa Lekhumal Tolani, (2017) 16 SSC 93. 11. The appeal ought to have been taken in time for hearing. Five years is a substantial period of gap. 12. Hearing notice has now been received by the Petitioner after filing of the present petition. 13. Since the hearing is fixed for 21st April, 2025, further orders are not being passed by this Court. 14. The Respondent No.1- Commissioner of Customs(Appeal) shall bear in mind the judgments relied upon by the Petitioner in the letter dated 10th February, 2025 as also the recent judgments of this Court where personal effects of foreigners have been exempted from seizure and the detention has been set aside. The details....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... SSC that the amount that would be paid to the Petitioner, would be the amount which was recovered from the sale in the year 2021 and not the present market rate of Gold. 9. This position is not acceptable to the Petitioner and rightly so, inasmuch as, the value of gold has substantially increased in the last four years and even when the Petition was finally disposed of, this fact was not communicated to the Court. 10. Under such circumstances, the following directions are issued : (i) Issue notice. Let notice be accepted by Mr. Tyagi, ld. SSC, CBIC. Let him file a detailed counter affidavit in this matter within a period of four weeks. (ii) In the meantime, the amount, as admitted by the Customs Department shall be....