The Delhi High Court has ruled that the release of USD 24,500 seized from a tourist at IGI Airport cannot be granted until the pending appeal is adjudicated.
The bench of Justice Prathiba M. Singh and Justice Dharmesh Sharma has observed that since the clear instructions are that the Department has challenged the Order-in-Original dated 29th March, 2024, the Commissioner (Appeals) must now adjudicate the appeal in accordance with the law. Until such adjudication, the prayer for the release of the currency cannot be granted.
The petitioner/assessee arrived at IGI airport as a tourist and she was holding an Uzbekistan passport. The currency to the tune of USD 24,500/- was seized.
Subsequently, a show cause notice was issued, and the Order-in-Original was passed, giving the Petitioner permission to redeem the goods upon payment of redemption fine and penalty.
ThePetitioner submitted that the amount is still not being released in spite of the Petitioner’s willingness to pay the redemption fine and the penalty.
The matter was listed and the Department was directed to take instructions as to whether any appeal has been filed challenging the said Order-in-Original or not.
The department submitted that an appeal has been preferred by the Respondent/Department and hence, the release would not be possible at this stage.
The petitioner has sought the release of the currency to the tune of USD 24,500/- which was seized by the Respondent/Department from the Petitioner.
The court held that in terms of Section 128A(4A), the Commissioner (Appeals) is to decide every appeal where it is possible to do so within a period of six months from the date when it has been filed. Accordingly, the Commissioner (Appeals)shall decide the appeal as per the provisions of the Act within a period of four months.
Case Details
Case Title: Dilaram Shamuratovna Versus Union Of India
Case No.: W.P.(C) 1855/2025
Date: 14.02.2025
Counsel For Petitioner: Ashish Panday
Counsel For Respondent: Shubham Tyagi
