Directorate of Revenue Intelligence & Ors. Vs Pushpa Lekhumal Tolani (Supreme Court of India)
Background of the Case
The Directorate of Revenue Intelligence (DRI) intercepted Ms. Pushpa Lekhumal Tolani at Indira Gandhi International Airport, New Delhi, on 19 November 2002. Based on intelligence input, officials suspected that she was carrying undeclared gold and diamond jewellery through the Green Channel. On questioning, Ms. Tolani stated she had nothing dutiable to declare. A search of her hand baggage led to the recovery of jewellery valued by DRI at approximately ₹1.27 crore.
She was remanded to judicial custody till 26 November 2002. A show-cause notice under the Customs Act, 1962 was issued on 12 December 2002, followed by a confiscation order dated 14 August 2003, which ordered absolute confiscation of new articles, conditional redemption of certain items, and imposed penalties.
Separately, on 27 September 2004, the Additional Chief Metropolitan Magistrate convicted her under Sections 132 and 135(1)(a) of the Customs Act. However, the High Court of Delhi, in a writ petition, quashed the show-cause notice and confiscation order on 13 September 2006. The review petition was also dismissed in 2009. Consequently, her conviction was set aside by the Additional Sessions Judge in April 2007.
