62-wp 11581-26.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 11581 OF 2026 Shweta Kishinchand Kodwani … Petitioner Versus Union of India & Ors. ... Respondents __________________________ Mr. Anand Sachwani a/w. Mr. Rajesh Shah and Mr. Ganesh Patil for the Petitioner. Mr. Jitendra Mishra a/w. Ms. Sangeeta Yadav and Mr. Ashutosh Mishra for the Respondents. __________________________ CORAM : M. S. KARNIK AND SANDESH D. PATIL, JJ. DATED : 7 th SEPTEMBER, 2026. P.C. : 1. Heard learned counsel for the petitioner. Learned counsel for the petitioner prayed for confiscation of gold in terms of prayer clause (b). It is the contention of the learned counsel for the petitioner that even before the goods could be released, the same has been disposed of. Our attention is invited to the operative order passed by the adjudicating authority. Para 19 reads thus:- “i) I order confiscation of the seized gold “24 KT crude Gold Bangles (10 pcs) having gross & net weight of 370.030 grams valued at Rs. 19,72,977/- (Rupees Amk 1/4 ARJUN MACHHINDRA KADAM Digitally signed by ARJUN MACHHINDRA KADAM Date: 2026.09.08 16:24:40 +0530 62-wp 11581-26.doc Nineteen Lakh Seventy Two Thousand Nine Hundred Seventy Seven only)” under section 111 (d), 111(1) and 111(m) of the Customs Act, 1962. However, I give an option to the noticee to redeem the gold on payment of redemption fine of Rs. 1,50,000 (Rupees One Lakh Fifty Thousand only) and duty and any other applicable charges in lieu of confiscation under section 125 of the Customs Act, 1962 within 120 days of issuance of this order. ii) I impose personal penalty amounting to Rs. 1,00,000/- (Rupees One Lakh only) on Ms. Sweta Kishinchand Kodwani, holding Indian Passport No. W7525011, under section 112 (a) of the Customs Act, 1962. iii) As the seized goods have already been disposed off under section 110 of the Customs Act, 1962; the amount of sale proceeds realised from the disposal of the seized goods shall be adjusted towards the redemption fine, duty, penalty and any other charges payable in terms of the provisions of the Customs Act, 1962. Any balance amount remaining thereafter shall be refunded to the noticee and any shortfall shall be recoverable from her in accordance with law.” 2. Mr. Mishra, learned counsel for the respondents submits that against the adjudication order, the appeal has been preferred before the appellate authority. It is the contentions of the petitioner Amk 2/4 62-wp 11581-26.doc that the appellate authority is not available and the matter has not been heard. 3. It is submitted that the appellate authority is now available. We accordingly direct the adjudicating authority to decide the appeal expeditiously and in any event within a period of four weeks from the date of communication of this order on its own merits, in accordance with law. 4. In para (iii) of the operative order, it has been mentioned by the adjudicating authority that as seized goods have already been disposed off, the amount of sale proceeds realised from the disposal of the seized goods shall be adjusted towards the redemption fine. 5. Against the Order dated 21st April, 2026, at page 92 there is a remedy of appeal before the Commissioner of Customs (Appeals). If such an appeal is filed, we request the Commissioner of Customs (Appeals) to decide the appeal expeditiously and in any event within a period of six weeks from the date of the presentation of the appeal considering that the goods of the petitioner were disposed of even before the issuance of show cause notice. 6. It is open for the petitioner to raise the contention that the authority ought to restore gold of equivalent value to the Amk 3/4 62-wp 11581-26.doc petitioner and compensate the petitioner by making payment of an amount equivalent to the market value of the said gold as on the date of deduction. The question as to whether the petitioner would be entitled to such relief, including any deduction, fine or penalty, is kept open, as the appeal is pending. 7. The petition is disposed of. (SANDESH D. PATIL, J.) (M. S. KARNIK, J.) Amk 4/4