SYED ALTHAF ALI 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.1181 of 2014-Air dated 15.04.2015 by implementing and give effect to the Order-in-Appeal viz., C.Cus-I No.354 of 2015 Air in C4-I/231/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 Kuwait on 19.09.2014 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., 599 grms of Gold valued Rs.16,17,300/- for Adjudication in O.S.No.1181 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.16,17,300/- under Section 111(d) (I) of the Customs Act read with Section 3(3) of the Foreign Trade (Development & Regulation) Act, 1992. However, the Joint Commissioner has imposed a penalty of Rs.1,50,000/- under Section 112(a) of the Customs Act by its order, dated 29.06.2015.

(3.) Against the said order, the respondent had filed an appeal before the Commissioner of Customs (Appeals), Customs House, Chennai, in C4-I/231/0/2015-Air. On hearing both sides, the Commissioner of Customs (Appeals-I) was pleased to set aside the absolute confiscation and order for redemption of the goods under Section 125 of the Customs Act, 1962, for re-export on payment of redemption fine of Rs.4,00,000/- vide order made in C.Cus-I No.354/2015 in C4-I/231/O/2015 dated 30.06.2015.