Ravinder Singh v. The Commissioner of Customs & Ors.

1. This hearing has been done through hybrid mode.

2. The present petition has been filed by the Petitioner- Ravinder Singh under Articles 226 and 227 of the Constitution of India, inter alia, seeking release of the gold items of the Petitioner seized by the Customs Department vide detention receipt no. DR/INDEL4/21.05.20204/004466 dated 21st May,

2024. The following gold items were detained from the Petitioner: ● Two Gold Chains, collectively weighing 197 grams having value of Rs.13,09,737/-; ● One Gold Ring, weighing 4 grams having value of Rs.26,566/-

3. The case of the Petitioner is that he was travelling from Bangkok to Delhi on 21st May, 2024. Upon arrival at the Indira Gandhi International Airport, New Delhi, the Petitioner was intercepted by the concerned officials of the Customs Department and the gold items of the Petitioner were seized.

4. The total weight of the gold items was 201 grams. The same was detained from the Petitioner and thereafter, an Order-in-Original dated 19th July, 2024 was passed by the Customs Department. In terms of the Order-in-Original, the gold items were directed to be absolutely confiscated along with a penalty of Rs.1,30,000/-. The said Order-in-Original reads as under: “ORDER i) I deny the ‘Free Allowance’ if any, admissible to the Pax Ravinder Singh for not declaring the detained goods to the Proper Officer at Red Channel as well to the Customs Officer at Green Channel who intercepted him and recovered the detained items from him. ii) I declare the passenger Ravinder Singh as an “ineligible Passenger” for the purpose of the Notification No. 50/2017-Customs dated 30.06.2017 (as amended) read with Baggage Rules, 2016 (as amended). iii) I order absolute confiscation of:

(i) Two Gold Chains having average purity 965

(ii) One Gold Ring having average purity 964 with gross and net weight 4 grams having Assessable value Rs. 26,566/-. The total weight of all gold items is 201 grams and the total Assessable value of all gold items is Rs. 13,36,304/- recovered from the Pax Ravinder Singh and detained vide DR No. DR/IND/EA/21.05.2024/004466 dated 21.05.2024 under section 111(d), 111(1) and 111(m) of the Customs Act, 1962;

(iv) I also impose a penalty of Rs. 1,30,000/- (Rupees

5. This Order-in-Original was appealed by the Petitioner. In the Order-in- Appeal, the gold items were directed to be released in the following terms: “Order

6.0 In light of discussions and findings as above, I allow the appeal partially against OIO NO. 1776/4466/21.05.2024/WH/2024-25 dated 19.07.2024 passed by the Joint Commissioner of Customs, T-3, IGI Airport, New Delhi and impugned goods i.e. "(I) Two gold chains having average purity 965, weight 197 gram, valued at Rs.13,09,737/- & (II) One gold Ring having purity 964, weight 4 grams, valued at Rs.26,566/- (Total weight- 201grams, Total value Rs.13,36,303/-)" is allowed to be released to the appellant/authorized person on payment of redemption fine of Rs.1,30,000/- (Rupees One Lakh Thirty Thousand only) under Section 125 of the Customs Act, 1962 along with applicable Customs Duty. The penalty of Rs.1,30,000/- (Rupees One Lakh Thirty Thousand only) imposed on the appellant under Section 112(a) & 112(b) of the Customs Act, 1962 is upheld. The Appeal is disposed off with such modifications and consequential relief as above.”

6. The case of the Petitioner is that the said Order-in-Appeal has not been given effect to. The Petitioner also prays for waiver of redemption fine and penalty.

7. Considering the fact that the Petitioner admits that the gold items were purchased from Bangkok and were not declared when he arrived in India, this Court is not inclined to interfere with the Order-in-Appeal. Moreover, no Revision petition, has been filed by the Petitioner.

8. On behalf of the Customs Department, ld. Counsel submits that she also does not have instructions if any revision has been filed assailing the Order-in- Appeal.

9. Heard. The Order-in-Appeal is quite well-reasoned and has directed demand of customs duty, redemption fine and penalty. Considering the overall circumstances, this Court is of the opinion that the Order-in-Appeal deserves to be given effect to. Accordingly, let the Petitioner appear before the Customs Department on 17th September, 2025 at 11:00 A.M. Upon depositing the applicable customs duty, the redemption fine and penalty, the gold items shall be released to the Petitioner.

10. The Nodal Officer mentioned below shall facilitate the Petitioner’s appearance before the competent authority for compliance with the present order: Mr. Sandeep Lamba, Superintendent, Customs Office of Commissioner, Customs IGI Airports, T-3, New Delhi Mobil No.7405345000 Email id: igilegaldelhi@gmail.com