SAI KIRAN GOUD TIRUPATHI Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) This hearing has been done through hybrid mode.

(2.) The present petition has been filed by the Petitioner- Mr. Sai Kiran Goud Tirupathi under Article 226 of the Constitution of India inter alia seeking setting aside of the seizure of the gold Kada seized vide detention receipt no. 3959 (New detention receipt no. 52926) dtd. 12/3/2024.

(3.) It is the case of the Petitioner that he is an Indian citizen, who was travelling from Mali to India and had landed at Indira Gandhi International Airport, New Delhi on 12/3/2024. He was wearing a gold Kada weighing 50 grams, which was seized by the Customs Department upon arrival. Appraisal of the same was done and the Kada was valued at Rs.2,85,079.00 as it had 986 average purity.