F.M.IBRAHIM KALIFULLA, J.

The Income Tax department is the appellant. The challenge is to the order of the learned Single Judge dated 13.04.2010, passed in W.P.No.921 of 2010.

2. By the impugned order, the learned Single Judge set aside the order of the second appellant dated 10.12.2009, passed under Section 132B of the Income Tax Act and consequently directed the fourth appellant to return the gold jewellery weighing 9957/430 grams seized from the respondent at the gate of Anna International Airport, Chennai on the night of 13th August, 2009/early morning of 14th August, 2009.

3. The brief facts which are required to be stated as pleaded by the appellants are that the respondent travelled from Singapore to Chennai on 13.08.2009, with 10 kg of gold. He was intercepted by the Air Intelligence Unit of the Income Tax Department at the Airport after Customs clearance. When he was asked as to whether he was carrying any valuable items from Singapore, the respondent informed that he was carrying 10 kgs of gold jewellery. When he was asked about the purpose of carrying 10 kgs of gold jewellery from Singapore to India, the respondent stated that he does not own 10 kgs of gold