Redemption option under the Customs Act does not expire after initial payment is deemed made.

JUDGMENT

RAVINDER DUDEJA, J.

1. The present Writ Petition has been filed for directing the execution of the Adjudication Order-in-Original bearing C. No. VIII(AP) 10/P&J/Adj/16/2020/18695-18700 dated 28.01.2020 passed by the Additional Commissioner of Customs, allowing the redemption of the seized foreign currency of the petitioner amounting to USD18500/-.

2. FACTUAL BACKGROUND Petitioner is a foreign national of Turkmenistan. She was to depart from T-3, IGI Airport, New Delhi on 18.12.2019 to Turkmenistan by Flight No. T5 532. After she had completed the immigration and boarding formalities, she was intercepted near Flight Signature Not Verified Digitally Signed W.P.(C) 11354/2023 Page 1 of 7 Gate No. 11 of the Departure Hall of T-3, IGI Airport. She was served with notice under Section 102 of the Customs Act , 1962 in the presence of independent Panchas and an interpreter informing therein that her personal search and examination of her baggage was required. She was informed that the same could be conducted in the presence of a Gazetted Officer or any Gazetted Lady Customs Officer. As per her consent, a Lady Customs Officer conducted the personal baggage search of the petitioner which led to recovery of USD 18500/-. Petitioner failed to produce any documentary evidence for the legal possession and export of the recovered foreign currency, said foreign currency was then seized under Section 110 of the Customs Act , 1962. Subsequently, the recovered foreign currency was deposited with Central Bank of India, IGI Airport Branch vide office letter dated22.08.2019.

3. Show Cause Notice dated 15.01.2020 was served upon the petitioner. In her reply, petitioner stated that she was not having any knowledge of the legal provisions and that the non-declaration and attempt to take the foreign currency out of India was unintentional and that the seized foreign currency may be released and the confiscation or the penal action may be waived off.

4. Adjudication proceedings were conducted by the respondent and vide Order-in-Original bearing C. No. VIII(AP)10/P&J/ Adj/16/ 2020/ 18695-18700, the seized foreign currency i.e. USD 18,900/- equivalent to Indian currency i.e. Rs. 13,07,950/- seized from the petitioner was ordered to be confiscated. However, the petitioner was allowed the redemption of the foreign currency on the payment of Signature Not Verified Digitally Signed W.P.(C) 11354/2023 Page 2 of 7 redemption fine of Rs. 2,60,000/- under Section 125 of the Customs Act with the stipulation that the offer of redemption was valid only for a period of three months from the date of issue of order. In addition, a penalty of Rs. 2,60,000/- was also imposed on the petitioner under Section 114 of the Customs Act .

5. Petitioner though her Power of Attorney addressed a letter dated 02.06.2023 to the Commissioner of Customs for permitting redemption of USD 18,900/- after deducting the penalty/fine. On the failure of the respondent, petitioner preferred the present Writ Petition.

6. SUBMISSIONS The learned counsel for the petitioner has submitted that due to Covid Pandemic and Lockdown in March 2020, petitioner was stranded, all the offices were shut due to which the petitioner could not get her seized foreign currency released. It is submitted that the Hon’ble Supreme Court in suo-moto proceedings, had ordered the extension of limitation period in all the matters till 31.03.2022 and that since thereafter petitioner called the respondent’s office on phone several times and also sent a letter dated 02.06.2023 for allowing the redemption of her seized foreign c