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2025 (1) TMI 22

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..... ner of Customs to re-export gold seized from the Petitioner's mother - Ms.Maktuba Sharipova vide Detention Receipt No. 06883 dated 10.05.2023 (Old Detention Receipt No. being 001801 dated 05.05.2023). 3. A foreign passenger, Ms. Maktuba Sharipova had arrived at the Indira Gandhi International Airport Terminal-3 from Uzbekistan on 5th May, 2023. She was detained by the Customs Department vide DR No.001801 when she was passing through the Green Channel and six gold chains weighing 467 grams were seized and deposited in the warehouse. A report dated 10th May 2023 was prepared by the Appraisal Officer and was submitted to the concerned Superintendent. On the basis of the said report dated 10th May 2023, the matter was adjudicated and the order .....

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..... ption, if accepted, shall be subject to the condition that the Pax shall not dispute the identity and valuation of the detained goods. The offer of redemption shall cease after 'One Hundred Twenty Days' from date of the receipt of this order; v) I also impose a penalty of Rs. 2, 45, 000/- (Rupees two lakhs forty-five thousand only) on the passenger Maktuba Sharipova under Section 112(a) & 112(b) of the Customs Act, 1962." 4. This order, though passed on 26th July, 2023 appears not to have been communicated to the concerned passenger. In the meantime, the passenger passed away on 11th December, 2023. Her daughter-Petitioner, who claims to be the sole legal heir, has filed the present writ petition, attaching the death certifi .....

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..... y the Respondent. Considering that the goods in question are of substantial value and the passenger having expired, her heir/s i.e., her daughter cannot be deprived of the goods so long as the Order in Original dated 26th July, 2023 is complied with by the Petitioner. 8. The limitation period under Section 125 would apply only when the option to redeem, given to the passenger, is duly communicated to the passenger. In the present case, admittedly, there is no evidence on record to show that the said order was duly communicated. Under such circumstances, the limitation period is not triggered and thus would not bar release of the goods in terms of the said order. 9. In view of the above discussion, it is directed that the Petitioner, who i .....

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