Shamina Vs Commissioner of Customs (Delhi High Court)
Delhi High Court held that absolute confiscation of four gold bangles without even permitting payment of any duty, redemption fine or penalty seems to be an extreme measure hence detained gold bangles being personal jewellery are directed to be released.
Facts- The present petition has been filed by the Petitioner-Shamina under Articles 226 and 227 of the Constitution of India, inter alia, seeking release of the four gold bangles of the Petitioner, weighing 100 grams, which have been detained by the Customs Department vide detention receipt dated 19th March 2024. An Order-in-Original dated 9th October 2024 has been passed by which absolute confiscation of the four gold bangles has been ordered.
Conclusion- This Court in Saba Simran v. Union of India & Ors. it was held that personal jewellery which is not found to have been acquired on an overseas trip and was always a used personal effect of the passenger would not be subject to the monetary prescriptions incorporated in Rules 3 and 4 of the 2016 Rules.
Held that absolute confiscation of the four gold bangles without even permitting payment of any duty, redemption fine or penalty seems to be an extreme measure taken by the Adjudicating Authority. Moreover, personal hearing cannot be waived as per the settled law. Under these circumstances, the impugned order is set aside. The detained gold bangles are directed to be released to the Petitioner within four weeks subject to the payment of warehousing charges. The warehousing charges shall be payable in terms of applicable charges on the date of detention. Accordingly, the present petition is disposed of.
