IN THE HIGH COURT OF JUDICATURE AT MADRAS
N.ANAND VENKATESH, J
Noorul Ayin – Appellant
Versus
The Commissioner of Customs (Appeals-I) – Respondent
ORDER
This writ petition has been filed challenging the impugned proceedings of the first respondent dated 01.04.2024 and for a consequential direction to the second respondent to release the goods on payment of redemption fine under Section 125 of the Customs Act, 1962 .
2. Heard Mr.Hari Radhakrishnan, learned counsel for petitioner and Mr.K.S.Ramaswamy, learned Senior Standing Counsel appearing for respondents.
3. It is seen from records that the petitioner had originally challenged the order passed by the first respondent dated 01.04.2024 before CESTAT. The CESTAT, by an order dated 08.04.2025, reached the following conclusion:
“17. We now examine the remaining three cases of passenger [Mohamed Ebrahim Amsath Hanifa, Yusaf Hussain Shahul Hameed and Abdul Salam] who arrived at the Chennai domestic airport by an aircraft on a domestic run, from Mumbai domestic airport and from whose person/luggage imported goods including gold/silver coins etc. were allegedly recovered. We find that the Customs Act, 1962 is the main legislation granting powers to the Government to levy and collect duties of customs on goods imported into and exported from India. The Baggage Rules, 2016, has been frame
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