OGULJEREN DERCHIYEVA Vs. UNION OF INDIA

JUDGEMENT

(1.) Through the present Writ Petition, the Petitioner seeks issuance of a writ in the nature of certiorari for quashing the order dtd. 27/7/2022 ['Impugned Order'] passed by the Additional Secretary to the Government of India, Ministry of Finance, Department of Revenue, exercising revisional jurisdiction under Sec. 129DD of the Customs Act, 1962. By the said order, while partly allowing the revision applications, the Revisional Authority set aside the direction contained in the Order-in-Original dtd. 29/9/2021, as affirmed by the Commissioner of Customs (Appeals), permitting re-export of the confiscated gold on payment of redemption fine. Consequently, the Petitioner also seeks a writ of mandamus directing the Respondent to permit re-export of the seized gold upon such terms as this Court may deem appropriate.

(2.) The principal issue which arises for consideration in the present Petition is whether the Revisional Authority, in exercise of its jurisdiction under Sec. 129DD of the Customs Act, 1962 ['Customs Act'], was justified in setting aside the order of the Adjudicating Authority permitting redemption of confiscated gold by way of re-export under Sec. 125 of the Customs Act, on the ground that re-export of goods forming part of a passenger's baggage is specifically governed by Sec. 80 of the Customs Act and not by Sec. 125 thereof.

(3.) In order to appreciate the controversy involved in the present Petition, the relevant facts, in brief, are required to be noticed.