JUDGMENT

R.K. Agrawal, J.

The present appeal has been filed against the final judgments and orders dated 13.09.2006 and 04.09.2009 passed by the Division Bench of the High Court of Delhi in W.P. (C) No. 6633 of 2003 and Review Petition No. 335 of 2009 respectively whereby the High Court allowed the writ petition filed by the respondent herein while dismissing the review petition.

2. Brief facts:

(a) On 19.11.2002, on the basis of specific intelligence tip off to the effect that one lady named Ms. Pushpa Lekhumal Tolani-the respondent herein, who was scheduled to arrive at IGI Airport from London, would be carrying gold and diamond jewellery and other valuable goods concealed in her bags and would pass through the Green Channel without the payment of the customs duty, the officers of the Directorate of Revenue Intelligence (DRI), Hqrs. Office, New Delhi, kept a watch on her and as soon as she was about to cross the exit gate after passing through the Green Channel, she was intercepted and was asked whether she has any dutiable item to declare to which she replied in negative. A sear