Point of Law : expression, 'subject to prohibition in the Act and any other the law for the time being in force.' in Section 2(33) of the Customs Act, has wide cannotation and meaning, and it should be interpreted, in the context of the scheme of the Act, and not to be confined to a narrow meaning that gold is not an enumerated prohibited good to be imported into the country. If such narrow construction and meaning have to be given, then the object of the Customs Act, 1962, would be defeated.

JUDGMENT :

J.B.PARDIWALA, J.

1. By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs :

“A. Admit and allow the appeal.

B. Quash and set aside

(i) the order in original no.81/JC-AK/SVPIA/O&A/2015 dated 14.5.2015 passed by the Ld. Adjudicating Authority (Annexure-C)

(ii) the Order in Appeal No.AHM-CUSTM-000-APP-252- 15-16 dt. 08.12.2015 following the above OIO, passed by the Ld. Appellate Authority, (Annexure-D) and

(iii) the Order in Revision, vide File No.151/2020-CUS (WZ)/ASRA/MUMBAI dated 31.8.2020, issued vide F.No.371/17/B/16/RA 5760 dated 30.9.2020 passed by the Ld. Revisionary Authority on behalf of Government of India, in so far as penalty under section 112(b) of confiscation of Aluminum Coated Gold Wires allegedly seized vide Panchnama dated 27.4.2014, is confirmed (Annexure-E).

C. Drop the penalty imposed under section 112(b) of Customs Act, 1962, or alternatively, reduce the same to a reasonable amount,

D. Release and return back to the petitioner the impugned goods (Aluminum Coated Gold Wire) in terms of section 125(1) of Customs Act, 1962, allowing the same to be re-exported.

E. Grant any other relief/further reliefs as deemed in the interest of the justice, may please be granted.”

2. We may borrow the facts giving rise to this writ-application straightway from the facts recorded in the Order in Original passed by the Joint Commissioner, Customs, Ahmedabad. The noticee referred to herein under is the writ-applicant before us. We quote it as under :

“A passenger namely Shri Abdul Husain Saifuddin Hamid (hereinafter referred to as “the noticee”) holding Indian Passport No.Z2510189 and residing at 20/595 Hindu Mochi Mohalla, Paani Gram Chowk, Sadar Kotwali, Ajmer, Rajasthan, presently residing at 5264/14, Al-Samal State, Deira, Dubai arrived at the SVPIA, Ahmedabad by Air Arabia Flight No.G9-486 from Sharjah on 27.04.2014 at 04:35 hours. Scrutiny of his passport revealed that the date of last departure of the said passenger was 21.03.2014 from Mumbai Airport. The passenger had opted for green channel and handed over the Indian Customs Declaration Form to the Customs officers, wherein it was declared by him that he was not carrying/having any dutiable goods. On noticing suspicious movement/behaviour of the said passenger, he was diverted to Red Channel for examination of his bags.

1.1 Thereafter, in the presence of panchas, the hand bags/ check-in bags of the noticee was put in the screening machine and there appeared an image of metal wire around one hand-bag and one check-in bag, resembling impression given by the machine in the case of gold. The Customs officers once again asked the said passenger as to whether any dutiable goods are packed in the bags; however, he denied the presence of any dutiable goods or gold in the bags.

1.2 The Customs Officers asked the said passenger to go through Door Frame Metal Detector, but nothing objectionable was found. Thereafter, the Customs officers asked the said passenger to open the bag (bag no.-1) in the presence of panchas; the clothes and other items packed in the said bag were removed and after opening of the bottom cloth cover chain, a steel patti stitched around middle of the bag was seen. While removing the said steel patti, an aluminum coated wire was seen attached beneath the said steel patti. The aluminum coated wire was removed and the same was weighed in the weighing machine located in the Customs area which was found to weigh 701.70 grams. On scratching surface of the said aluminum coated wire, a yellow coloured metal which appeared to be gold, was seen. 1.3 Thereafter, in the same way the check-in baggage (bag No.2) was opened and the clothes and other items packed in the bag were removed and after opening bottom cloth cover chain, steel patti stitched around middle of the bag was seen. While remo