The Court directed the Revisional Authority to decide a pending revision petition concerning the release and re-export of detained luxury goods within a specified timeframe when an Order-in-Appeal had already set aside the confiscation.

O R D E R

1. This hearing has been done through hybrid mode.

CM APPL. 75919/2025 (for exemption)

2. Allowed, subject to all just exceptions. Application is disposed of.

3. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, seeking implementation of the Order-in-Appeal dated 30th December, 2024 passed by the Commissioner of Customs (Appeals), New Customs House, New Delhi (hereinafter, ‘Order-in-Appeal’).

4. A brief background of the Petitioner’s case is that, the Petitioner who is stated to be a person of Thai origin, was travelling from Bangkok to India

on 29th September, 2024. Upon his arrival at the Indira Gandhi International Airport, New Delhi, he was intercepted by the concerned officials of the Customs Department and the Rolex Watch Rose Gold (hereinafter, ‘detained watch’) was detained by the Customs Department vide detention receipt dated 29th September, 2024. The same was appraised on 14th November, 2024.

5. The Petitioner was willing to re-export the same. However, the detention receipt was issued to the Petitioner.

6. Thereafter, the Petitioner had waived the issue of Show Cause Notice and the Order-in-Original dated 28th November, 2024 was passed by the Adjudicating Authority (hereinafter, ‘Order-in-Original’), permitting redemption of the detained watch. The relevant portion of the Order-in-Original reads as under:

“ [...]

1. I deny the 'Free Allowance' if any, admissible to the Pax Pankaj Kumar for not declaring the detained goods to the Proper Officer at Red Channel as well to the Customs Officer at Green Channel who intercepted him and recovered the detained goods from him.

2. I declare the passenger, Pankaj Kumar, is an "ineligible Passenger" for the purpose of the Notification No. 50/2017-Customs dated 30.06.2017 (as amended) read with Baggage Rules, 2016 (as amended).

3. I order confiscation of "(One Rolex Watch) Rolex Day Date Everose, Model - 228235, Chocolate Roman Numerals, Case - 40mm@, Caliber Movement 3255 by Rolex, Perpetual / Mechanical / Self - Winding, Metal of Body/ Bracelet - 18 Carat Gold Everose Shade, Oyster Case, President Bracelet, Fluted Everose 18 Carat Fluted Bezel, Analog, Automatic Movement, Dial - Chocolate Roman Indices in 18 Carat Gold, Gass - Sapphire Crystal, Water Resistant - l0ATM

(l00M), Full Day & Date, Cyclops Lens over Date, Concealed Clasp on Presidents Bracelet, Oscillator – Paramagnetic / Blue Parachrom Hairspring High Performance Paraflex Shock Absorber, Winding - Bi Directional / Self - Winding via Perpetual Rotor S. No. 2610N387, having Make/Ceo - Rolex/Switzerland, having YOM/Estimated Age in Years - 2016, having Unit Assessable Value as per Chartered Engineer in INR Rs. 42,50,000/and Total Assessable Value as per Chartered Engineer in INR Rs. 42,50,000/ " recovered from the Pax Pankaj Kumar and detained vide DR No. DR/INDEL4/29.09.2024/005211 dt. 29.09.2024 under section 111 ( d), 111 (j), 111 (1) and 111 (m) of the Customs Act, 1962;

4. I give an option to redeem, the goods confiscated, above, on payment of fine of Rs. 6,40,000/- (Six Lakh forty thousand Only) under Section 125 of the Customs Act, 1962 and allow the same for re-export from India only by the Pax since the Pax is a holder of valid Thailand passport No. AC6769952. I allow redemption of the detained goods within 120 days of issue of this order under Section 125 (3) of the Customs Act, 1962). The redemption is allowed after the completion of legal formalities in this regard and also on fulfillment of any regulatory clearances/ approvals