AJAY KUMAR GUPTA Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The petitioner has filed the present petition, inter alia, praying as under:

(2.) The petitioner claims that he was employed in the United Arab Emirates for many years and had arrived on a visit to New Delhi on 6/8/2021. The petitioner was detained by the Custom Authorities and it was found that he was in possession of two wrist watches valued at about Rs.39,61,100.00. The petitioner was arrested on the allegation of smuggling and was released on bail.

(3.) The said goods (wrist watches) were detained and seized on 7/8/2021. The matter was adjudicated by the Additional Commissioner of Customs, IGI Airport by an order dtd. 28/12/2021. The operative part of the said order reads as under: