2026 (10) TMI 486

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n the airport. 2. The brief facts are that on 17.03.2024, the petitioner departed India for Bangkok via Indira Gandhi International Airport, New Delhi (hereinafter 'IGI, Delhi'). Upon arrival at IGI, Delhi on 22.03.2024, the petitioner opted for the green channel but was intercepted by the Customs officials. The gold kada of the petitioner was detained vide detention receipt dated 22.03.2024. The post appraisement detention receipt was issued on 01.04.2024. The detained gold kada weighing 98 grams was valued at Rs. 6,16,346/- with an average purity of 981. 2.1 Vide Order-in-Original dated 27.05.2024 (hereinafter 'OIO'), the Assistant Commissioner of Customs ordered confiscation of the gold kada with an option to redeem on payment of f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and rejected, as on 14^th August 2025, the Revisional Authority was already appointed but has not taken charge of the office till date. Therefore, the costs do not deserve to be waived. 15. Adjustment of the amount of Rs.10,000/- shall be given to the Petitioner out of the redemption, fine and penalty payable in terms of the OIO." 2.3 After the disposal of the writ petition, the detained gold kada was released to the petitioner on payment of the fine, penalty, customs duty and detention charges. Aggrieved by the levy of customs duty and detention charges, the petitioner has filed the present petition. 3. Learned counsel for the petitioner submits that this Court while passing an interim order dated 28.07.2025 recorded a find....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n shall cease after 'One Hundred Twenty Days' from date of the receipt of this order; (v) I also impose a penalty of Rs. 50,000/- (Rupees Fifty Thousand Only) on the Pax Ranpreet Singh under section 112(a) and 112(b) of the Customs Act, 1962." 6. It is an admitted position that the respondent was aggrieved by the OIO and availed the statutory remedies whereas OIO was never challenged by the petitioner. The OIO permitted release of the gold kada: (i) on payment of a fine of Rs.60,000/-, (ii) applicable customs duty at the tariff valuation on the date of detention and (iii) a penalty of Rs.50,000/- under Sections 112 (a) and (b) of the Customs Act, 1962. The gold kada was released in compliance w....