B. N. KIRPAL, J. (ORAL)

( 1 ) THE petitioner is seeking to challenge the decision of the Customs. authorities as well as the Joint Secretary to the Government of India whereby two Gold Karas weighing 110 grams, valued at Rs. 20,900. 00 were not allowed to be re-exported.

( 2 ) BRIEFLY stated the facts are that the petitioner arrived at I G. I. Airport from abroid and was carrying on her person Gold in the from of two crude Karas. She did not declare these Karas and, according to the impugned orders, she tried to go through the Green Channel and when she was intercepted at the exit gate as to whether she was carrying any Gold, she answered in the negative. Apparently the Customs authorities did recover the two Gold Karas and the same were confiscated and a penally of Rs. 1500. 00 was imposed.

( 3 ) AN appeal was filed and it was contended that the impugned orders were contrary to the Tourist Baggage Rules. The submission was that the Karas should be allowed to be re-exported and penalty refunded. It was held by the Appellate Authority that the two Gold articles were examined by him and be had found that the same were not normal Karas but were strips of Gold whose ends had been joined

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