2026 (9) TMI 1772

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....er Section 125 of the said Act. 2.The facts of the case, in brief, are as follows: (i)On 06.09.2023, the petitioner arrived in India at the Anna International Terminal, Chennai Airport, from Kuwait. She was intercepted by the Customs Air Customs Unit Officer at the exit gate of the arrival hall on a reasonable suspicion that she might be carrying gold or other contraband goods either in her baggage or on her person. On being questioned as to whether she was carrying gold or any other dutiable goods in her baggage or on her person, the petitioner answered in the negative. (ii)Not being satisfied with her reply, the Customs officers conducted a search, during which assorted gold jewellery of 24K purity, weighing 714 grams....

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....ion under the Customs Act. Therefore, according to the learned counsel, the discretion under Section 125 ought to have been exercised in favour of the petitioner. (i)In support of the said contention, reliance was placed on the following decisions: (i) Rayavarapu Sri Devi v. The Principal Commissioner of Customs, W.P. No.6734 of 2022, decided on 19.02.2024; (ii) Raju Sharma v. Union of India, [2020 (372) E.L.T. 249 (Del.)]; (iii) Commissioner of Customs v. Rajinder Nirula, [2017 (346) E.L.T. 9 (Bom.)]; (iv) Additional Director General (Adjudication) v. Its My Name Pvt. Ltd., [2021 (375) E.L.T. 545 (Del.)]; (v) Mohd. Ayaz v. Union of India, [2003 (151) E.L.T. 39 (Del.)]; and (vi)....

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..... 42,19,322/-. There is nothing on record to indicate that the petitioner has committed any serious or previous violation of the provisions of the Customs Act. It is also not in dispute that a penalty of Rs. 4,00,000/- had been imposed on the petitioner and that the said penalty has already been paid. 9.The second proviso to Section 125 of the Customs Act provides that the redemption fine shall not exceed the market price of the confiscated goods, less the duty chargeable thereon, wherever applicable. In the decisions relied upon by the petitioner, the Courts have upheld the release of confiscated foreign currency on payment of redemption fine, which was generally fixed at about 10% of the value of the confiscated goods. Therefore, while....