ORDER

The petitioner has filed this Writ Petition seeking to quash the Detention Receipt issued by the third respondent herein in D.R.No.323/2022, dated 01.05.2022, drawn at Trichy International Airport, Trichy, and to direct the respondents herein to release/return the detained three Gold Bangles, weighing 149 grams, covered by D.R.No.323/2022, dated 01.05.2022, drawn at Trichy International Airport, Trichy, at concessional rate of duty, since the petitioner being an eligible passenger on payment of duty as applicable for the passenger staying abroad for more than six months.

2.The learned counsel for the petitioner submits that the petitioner is working in Singapore for the past 2 ½ years. He is having a valid Work Permit Card issued by the Republic of Singapore and is also having a Bank Account in Singapore and his salaries were paid by the Company through the Bank Account. The petitioner had purchased three Gold Bangles, totally weighing

https://www.mhc.tn1.g4ov9.i ng/jurdaisms in Singapore as per the invoice for the marriage in his family. After

purchase of the above said gold bangles, the petitioner arrived in Trichy Airport on 01.05.2022 vide IX689. Immediately, on his arrival, he had declared before the Trichy Airport Custom Officers about the possession of three gold bangles, totally weighing 149 grams. The Customs Officers without accepting the same, had taken the petitioner's passport and made him to wait for more than three hours on the same day in the Airport.

3.Thereafter, when the Officers enquired the petitioner about his arrival and also his stay in Singapore, the petitioner informed that he is coming back to India after a period of 2 ½ years and the above said gold bangles were purchased by him using his hard earned money in Singapore, vide the invoice furnished. Thereafter, the Officers had threatened the petitioner and informed him that he should sign in the undertaking letter, as if some other person had handed over the gold bangles for monetary consideration, which is not true. After the petitioner's repeated requests for release of gold bangles and return of passport, the third respondent had returned only the petitioner's passport and retained the gold bangles and informed that they are detaining the gold bangles and handed over Detention/Seizure Receipt, bearing D.R.No.323/2022, dated

01.05.2022.

4.The contention of the Officers that the petitioner is not the real owner of the said gold bangles and he is acting as a carrier for somebody else, is not acceptable. The petitioner, on coming out from the Airport on the very next day, i.e., on 02.05.2022, had sent a detailed representation to the respondents 1 and 2 and the Assistant Commissioner of Customs (Air Customs), Airport, Trichy, repudiating and retracting the earlier statement obtained from him during his detention in the Airport.

5.The learned counsel for the petitioner further submits that though the petitioner made several enquiries, the respondents have not given any proper reason and as on date, no show cause notice was received by the petitioner. Further, the petitioner in his representation dated 02.05.2022, had given the particulars about his travel and also informed that he had left India on 27.10.2019 to Singapore and returned to India again on 01.05.2022 i.e., after a period of 2 ½ years. The petitioner had categorically stated that he is the real owner of the gold bangles and he purchased the same as per the invoice for the marriage in his family and he is not carrying the bangles on behalf of some other persons, for monetary consideration.

6.The learned counsel for the petitioner, after referring to Detention/Seizure of Passengers Baggage Receipt issued by the third respondent, submits that the petitioner had left India on 27.10.2019 to Singapore and returned to India again after a period of 2 ½ years i.e., on 01.05.2022. Further, in the said receipt, it is recorded that three gold bangles, totally weighing 149 grams, are detained for further