ORDER :

The petitioner is before this Court against the Impugned Order No.17-18-19/2021-Cus.(SZ)/ASRA/Mumbai dated 27.01.2021 made in F.No.373/214A,B,C/B/16-RA/1035 passed by the fourth respondent under Section 129DD of the Customs Act, 1962 .

2. The petitioner is aggrieved by Impugned Order No.17 in respect of order of the third respondent in Order-in-Appeal C.Cus-I Nos.263 to 265 of 2016 dated 27.06.2016 whereby, the order passed by the Additional Commissioner of Customs in Order-in-Original No.356/2015-2016-AIRPORT made in F.No.O.S.No.793/2015-AIR dated 23.11.2015 has been affirmed.

3. The petitioner flew from Dubai on 09.08.2015 along with two others namely Smt.Deepa Sathishkumar and Smt.Ekambaram Devi. As far as the petitioner is concerned, the petitioner was found wearing one gold chain and eight gold bangles totally weighing about 791 grams and valued at Rs.19,89,365/-.

4. The case of the Department is that the petitioner attempted to walk through the Green Channel without declaring the gold jewellery to the requirements of the Customs Act, 1962 and the rules and thus, by an Order dated 23.11.2015, the Additional Commissioner of Customs vide Order-in-Original No.356/2015-2016-