(1.) Rule. Returnable forthwith. By consent of the parties taken up for hearing forthwith.
(2.) The petitioner is the widow of one Ramesh Kumar Babulal Mithani. On 17-7-94, Officers of Customs Airport Collectorate NIPT Sahar intercepted him on suspicion. His personal search resulted in the recovery inter alia of 8 packets wrapped in adhesive tapes which were found to contain totally 40 gold bars of ten tolas each and totally weighing 4664 grams valued at Rs. 21,40,776/-. On 7-10-94 show cause notice was issued to the petitioner's husband which was replied by him.
(3.) The Additional Collector of Customs adjudicated the case and directed absolute confiscation of goods and personal penalty of Rs. 20,000/- was imposed. The appeal filed by the petitioner's husband was rejected. The petitioner's husband filed a revision before the Joint Secretary to the Government of India. The Joint Secretary confirmed the confiscation with option to the petitioner's husband to redeem the gold on payment of redemption fine of Rs. 5 lakhs, payment of duty and personal penalty, by his order dated 13-4-99.