ORDER :

Ujjal Bhuyan, J.

Heard Mr. Srinivas Chaturvedula, learned counsel for the petitioner; Mr. B. Mukherjee, learned counsel representing Mr. Gadi Praveen Kumar, learned Deputy Solicitor General of India appearing for respondent No.1; and Ms. Sapna Reddy, learned counsel for respondents No.2 to 5.

2. By filing this petition under Article 226 of the Constitution of India, petitioner seeks quashing of order dated 15.12.2022 passed by respondent No.5 refusing to release the goods of the petitioner.

3. Before we advert to the order dated 15.12.2022, we may briefly narrate the facts relevant for adjudication of the lis.

4. Petitioner works for gain at Dubai. While on his visit to India on 25.01.2021 he had made a baggage declaration on 13.08.2021 in the office of respondent No.5 in respect of goods consigned to India by sea vide container No.MSCU 9553955 under Non Transfer of Residence (NTR) category declaring the value of the goods at Rs.3,65,000.00. Respondents took the view that the goods imported by the petitioner did not constitute bona fide baggage. In this connection, show cause notice dated 18.10.2021 was issued as to why the declaration made by the petitioner should not be rejected and the goods confiscated, besides imposition of penalty under various provisions of the Customs Act, 1962 (briefly, ‘the Customs Act’ hereinafter).

5. Ultimately, order-in-original dated 21.10.2021 was passed by respondent No.4 rejecting the declaration of the petitioner dated 13.08.2021 and determining the value of the goods at Rs.20,35,391.00 under Rule 9 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. That apart, certain more amounts were levied on the petitioner besides ordering for confiscation of the goods. However, respondent No.4 gave an option for redemption of the goods on payment of redemption fine under Section 125(1) of the Customs Act within a period of 30 days. Relevant portion of the order-in-original dated 21.10.2021 reads as follows :

53. In view of the foregoing facts, circumstances, discussions and findings, I pass the following order:

ORDER

(i) I order that the goods imported by Shri Naseer Chittethukudy Majeed vide Container No.MSCU 9553955 and under Baggage Declaration No.318350 dated 13.08.2021, as non-bonafide baggage under the provisions of Customs Act, 1962 read with Baggage Rules, 2016; and I reject the value of Rs.3,65,000/- declared in the subject Baggage Declaration for the consignment and I re-determine the value at Rs.20,35,391/- as per Rule 9 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007:

(ii) I order classification of the "new and unused goods” mentioned in the Annexure-VI to the notice and valued at Rs.11,52,050/- and "old and used goods" valued at Rs.2,13,076/- as detailed in Annexure-VII to the notice, as "dutiable goods imported for personal use” under Chapter sub heading No.9804 90 00 of the Customs Tariff Act, 1975;

(iii) I order confiscation of the "new and unused goods” figuring in Annexure-VI to the notice valued at Rs.11,52,050/-, under Section 111(d), 111(l), 111(m) and 111(o) of the Customs Act, 1962 read with Foreign Trade Policy 2015-20, Foreign Trade (Development & Regulation) Act, 1992 and Baggage Rules, 2016, being non-bonafide baggage: However, I give an option for redemption of the goods on payment of redemption fine amounting to Rs.2,30,000/- under Section 125(1) of the Customs Act, 1962, within a period of 30 days from the date of this order; The confiscated goods which have been given an option for redemption on payment of redemption fine are to be released on payment of Redemption Fine and on payment of customs duties, as applicable, and penalty as imposed;

(iv) I order for confiscation of the Old and Used goods figuring in Annexure-VII to the notice valued at Rs.2,13,076/-, under Section 111(d), 111(1), 111(m) and 111(o) of the Customs Act, 1962 read with Foreign Trade Policy 2015-20, Foreign Trade (Development & Regulation) Act,