RAFEEQ AHMED MUSTAFA Vs. ASSISTANT COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The above writ petition has been filed for the issuance of a writ of Mandamus directing the respondent to release the goods detained in O.S.No.1241 of 2014 Air by implementing and give effect to the Order-in-Appeal viz., C.Cus-I No.365 of 2015 in C4-I/311/O/2015 Air dated 30.06.2015 within a reasonable time frame.

(2.) The case of the petitioner is that when the petitioner came from Singapore on 20.09.2014 and landed at Chennai International Airport, he was intercepted by the Customs at the arrival hall and inventorised the goods and detained the goods viz., 4 No's gold bars totally weighting 400 grams of gold valued Rs.9,88,000/- for Adjudication in O.S.No.1241 of 2014-Air. Thereafter, the case was adjudicated by the Joint Commissioner of Customs, Airport, Customs House, Chennai, and the said Joint Commissioner confiscated the goods valued at Rs.9,88,000/- under Section 111(d) and (I) of the Customs Act read with Section 3(3) of the Foreign Trade (Development & Regulation) Act, 1992. However, the Joint Commissioner has allowed the petitioner to redeem and re-export the goods on payment of redemption fine of Rs.3,50,000/- and imposed a penalty of Rs.90,000/- under Section 112(a) of the Customs Act by its order, dated 28.03.2015.

(3.) Against the said order, the respondent had filed an appeal before the Commissioner of Customs (Appeals), Customs House, Chennai, in C4-I/311/0/2015-Air. On hearing both sides, the Commissioner of Customs (Appeals-I) was pleased to modify the order passed by the Joint Commissioner of Customs by reducing the redemption from Rs.3,50,000 to Rs.2,00,000/- by order made in C.Cus-I No.365/2015 in C4-I/311/O/2015, dated 30.06.2015.