9911796707
TMI Blog2024 (1) TMI 740X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner amounting to USD 18500/-. 2. FACTUAL BACKGROUND Petitioner is a foreign national of Turkmenistan. She was to depart from T-3, IGI Airport, New Delhi on 18.12.2019 to Turkmenistan by Flight No. T5 532. After she had completed the immigration and boarding formalities, she was intercepted near Flight Gate No. 11 of the Departure Hall of T-3, IGI Airport. She was served with notice under Section 102 of the Customs Act, 1962 in the presence of independent Panchas and an interpreter informing therein that her personal search and examination of her baggage was required. She was informed that the same could be conducted in the presence of a Gazetted Officer or any Gazetted Lady Customs Officer. As per her consent, a Lady Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 114 of the Customs Act. 5. Petitioner though her Power of Attorney addressed a letter dated 02.06.2023 to the Commissioner of Customs for permitting redemption of USD 18,900/- after deducting the penalty/fine. On the failure of the respondent, petitioner preferred the present Writ Petition. 6. SUBMISSIONS The learned counsel for the petitioner has submitted that due to Covid Pandemic and Lockdown in March 2020, petitioner was stranded, all the offices were shut due to which the petitioner could not get her seized foreign currency released. It is submitted that the Hon'ble Supreme Court in suo-moto proceedings, had ordered the extension of limitation period in all the matters till 31.03.2022 and that since thereafter petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of any other goods, give to the owner of the goods [or, where such owner is not known, the person from whose possession or custody such goods have been seized,] an option to pay in lieu of confiscation such fine as the said officer thinks fit: [Provided that where the proceedings are deemed to be concluded under the proviso to sub-section (2) of section 28 or under clause (i) of sub-section (6) of that section in respect of the goods which are not prohibited or restricted, the provisions of this section shall not apply: Provided further that], without prejudice to the provisions of the proviso to sub-section (2) of section 115, such fine shall not exceed the market price of the goods confiscated, less in the case of imported goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the present case are nothing else but foreign currency. 10. The Order-in-Original is not under challenge in the present writ petition. The relevant portion of the order passed by the Additional Commissioner of Customs is reproduced below:- I. I order for confiscation of the seized foreign currency, i.e., 18,900 USD equivalent of INR 13,07,950/- (Rupees Thirteen Lakh seven Thousand Nine Hundred Fifty Only) seized vide seizure memo dated 19.12.2019 under Section 113 of the Customs Act, 1962. II. I allow the redemption of the Foreign currency on payment of Redemption Fine of Rs. 2,60,000/- under Section 125 of the Customs Act, 1962. The offer of redemption shall remain valid for a period of three months from the date of issue of this ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
