TaxTMI 
TaxTMI 
2025 (5) TMI 2026
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....n Receipt No. 15066 in W.P.(C) 1586/2025 and Detention Receipt No. 15067 in W.P.(C) 1823/20254 dated 20th June, 2024. 3. The case of the Petitioners is that they are both Indian passport holders and were travelling from Dubai to India on 20th June, 2024. Upon landing at the Indira Gandhi International Airport, New Delhi, they were intercepted by the Customs Department and the following goods were detained: Name of the Noticee Description Avera ge Purity Gross Weight in Gms Tariff Value (In Rs.) Market Value (In Rs.) Mr. Sunny Manoharlal Sharma (Noticee-1) One (01) gold kada 995 200 12,54,384/ - 14,58,600/- One (01) gold chain 997 78 4,89,210/- 5,68,854/- One (01) gold ring 997 10 62,719/- 72,930/- Mr. Raju Gandabhai ....
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....ficials concerned, present in Court on the last date were not aware if the detained goods have been disposed of or not. Thus, on the last date, the Court had directed as under: "8. The Customs shall accordingly file a proper counter affidavit in these matters responding to all the contentions of the Petitioners, in the petitions, and also state as to whether: i) Whether the gold has been disposed of; ii) Any intimation was given prior to disposal of gold; iii) If disposed, what is the amount recovered from the disposed of the gold; iv) Whether the gold items should be permitted to be disposed of prior to the issuance of Show Cause Notice." 7. In compliance with the directions passed by this Court, a counter affidavit has bee....
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.... the seized goods was initiated by the department, intimation letters for disposal of the seized goods were written to the petitioner and Raju Gandabhai Desai on 21.08.2024, Annexure-C hereto. As per records available, it is submitted that that goods have been disposed of in respect of Raju Gandabhai Desai (one gold bangle and one gold chain weighing about 276 gms) whereas the goods in respect of Sunny Sharma (one gold bangle, one gold chain and one gold ring total weighing 288 gms) have not been disposed of yet." 8. In view of the above, let the proceedings in the SCN dated 13th December, 2024 continue. In so far as the detained goods which have not been disposed of in respect of Mr. Sunny Manohar Lal Sharma are concerned, the same shall....