2025 (2) TMI 909 - HC - Customs

Seeking release of the currency which was seized by the Respondent/Department from the Petitioner - HELD THAT - Since the clear instructions are that the Department has challenged the Order-in-Original dated 29th March 2024 the Commissioner (Appeals) must now adjudicate the appeal in accordance with the law. Until such adjudication the prayer for the release of the currency cannot be granted - In terms of Section 128A(4A) the Commissioner (Appeals) is to decide every appeal where it is possible to do so within a period of six months from the date when it has been filed. Accordingly the Commissioner (Appeals) in the present case shall decide the appeal as per the provisions of the Act within a period of four months. Petition disposed off.

Summary

The Delhi High Court heard a petition filed under Article 226 of the Constitution seeking the release of USD 24,500 seized by the Customs Department. The petitioner, an Uzbekistan passport holder, was given the option to redeem the currency upon payment of fines and penalties. The Department informed the court that an appeal had been filed challenging the Order-in-Original, thus the release was not possible at that stage. The court directed the Commissioner (Appeals) to adjudicate the appeal within four months as per the law. The writ petition was disposed of, leaving all remedies and rights of the petitioner open.