2026 (5) TMI 386

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....cles vide Detention Receipt No. 3881 dated 26.02.2024 and Detention Receipt No. 15108 dated 18.04.2024, and seeking setting aside of Order-in-Appeal ["OIA"] dated 27.06.2025 passed by the Commissioner of Customs (Appeals), New Delhi. The petitioner also seeks return/release of the detained goods and waiver of warehouse charges. The petitioner is stated to be an Indian citizen holding Passport No. Y8533719 and residing at Rohtak, Haryana. 2. Briefly stated, on 26.02.2024, upon the petitioner's arrival at New Delhi from Bangkok, the Customs authorities detained certain gold articles stated by the petitioner to be used personal jewellery. The articles comprised one gold kada weighing 120 grams and one gold ring weighing 8 grams, cumulativel....

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....mption fine of Rs.75,000/- and applicable customs duty, while upholding the penalty of Rs.75,000/- imposed upon the petitioner under Section 112(a) and 112(b) of the Customs Act. 5. During the pendency of the present writ petition, this Court, vide order dated 18.12.2025, recorded the submission of the respondent that the Department had filed a revision petition before the Revisional Authority, which was directed to be decided by 31.03.2026. 6. The said revision petition, filed by the Department against the OIA dated 27.06.2025, was thereafter finally decided by the Revisional Authority on 05.03.2026. The revision petition was preferred, inter alia, on the ground that the petitioner had committed a Green Channel violation; that he was....

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....ner of the impugned gold; that the impugned gold was not in commercial quantity; that there was no material to show that the petitioner was a habitual offender or had been involved in similar offences earlier; and that there was nothing on record to establish that the petitioner was part of any organised smuggling syndicate. In these circumstances, the Revisional Authority agreed with the view taken by the appellate authority that absolute confiscation of the impugned gold, merely on the ground that gold jewellery of such high purity would fall within the category of primary gold, could not be accepted as a reasonable conclusion. It therefore held that an option to redeem the impugned gold on payment of redemption fine ought to have been al....