Legal principle

The revisional authority under Section 129DD can annul an appellate order and remand the case for fresh adjudication; a notice under Section 129DD(5) is needed only when it proposes to enhance a fine, penalty or confiscation.

Court decision

The writ petition was dismissed. The revisional authority's order dated 14.07.2025 remanding the matter to the adjudicating authority stands. The petitioner will get a fresh chance before the adjudicating authority to discharge his burden under Section 123 and argue that the gold should not be confiscated.

Facts

On 04.02.2019 Ubaid Khan arrived at IGI Airport, New Delhi from Dubai and was intercepted after crossing the green channel. He admitted hiding two 1 kg gold bars inside a false wall in an airport toilet. In statements under Section 108 he said the gold belonged to an Afghan national, Mustafa, and he would get Rs.30,000 for delivering it. The gold, valued at Rs.61,09,704, was confiscated under Section 111 with an option to redeem (pay a fine and take it back) on a fine of Rs.12 lakh, plus a penalty of Rs.12 lakh. The Commissioner (Appeals) reduced both to Rs.6,10,000. On the department's revision application under Section 129DD, the revisional authority on 14.07.2025 set aside the orders and sent the case back for fresh adjudication. He challenged this in the Delhi High Court.

Key provisions

• Section 129DD(1), Customs Act, 1962 — Revision by Central Government