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Re-Export Allowed Since Gold Was Brought for Medical Treatment Needs

Case Law Details

TaxGuru Citation
2025 taxguru.in 12349
Case Name
Nazarmammet Nuryyyalev Vs Commissioner of Customs (Delhi High Court)
Date of Judgement/Order
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Nazarmammet Nuryyyalev Vs Commissioner of Customs (Delhi High Court)

The matter was heard through hybrid mode. The case was taken up on the present date because 25 November 2025 had been declared a holiday. The petition sought implementation of an Order-in-Original dated 27 January 2020, under which the Adjudicating Authority had permitted re-export of the petitioner’s gold jewellery—two gold chains and two gold bracelets weighing a total of 540 grams—subject to payment of redemption fine and penalty. The petitioner, a national of Turkmenistan, had arrived in India for the medical treatment of his wife and was wearing the gold jewellery at the time.

The Order-in-Original recorded findings that the petitioner brought the jewellery to meet medical expenses and was not a habitual offender. It nonetheless held him liable for penal action under Section 112 of the Customs Act due to omissions and commissions, including crossing the green channel and failing to declare the goods. The adjudicating authority denied free allowance, confiscated the jewellery valued at ₹10,01,719 under Section 111(d), and allowed re-export on payment of a redemption fine of ₹1,50,000, subject to procedural and regulatory requirements. A penalty of ₹1,50,000 was also imposed, and the offer of redemption was conditioned on the petitioner not disputing the identity or valuation of the goods.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 21,473

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