SEGUDAWOOD AMEER Vs. ADDITIONAL COMMISSIONER OF CUSTOMS (AIRPORT)

JUDGEMENT

(1.) The petitioner is aggrieved by the order dated 18.01.2013 passed by the 3rd respondent in bearing reference Order No.29/13-Cus, under Section 129DD(1) of the Customs Act, 1962.

(2.) The case of the petitioner is that he had carried with 32 number of gold chains (22 carat) weighing 177 grams valued at 3,84,444/- and when he landed at Chennai Airport with aforesaid gold chains, it was confiscated and was asked to pay a redemption of fine of Rs.1,92,000/- under Section 125 of the Customs Act, 1962 and penalty of Rs.38,000/- under Section 112(a) of the Customs Act, 1962.

(3.) It appears that the petitioner had waived the issue of Show Cause and therefore, a spot adjudication order was passed on 24.07.2011. The reason given for confiscating the gold chains from the person of the petitioner reads as under:-