Directorate Of Revenue Intelligence vs Ms. Pushpa Lekhumal Tolani

The Supreme Court upheld the High Court's decision to quash the show-cause notice dated 12.12.2002 and the confiscation order dated 14.08.2003 under the Customs Act, 1962, specifically Sections 132 and 135(1)(a). The Court found that the items seized did not qualify as dutiable goods under the Baggage Rules, 1998, and thus ruled that the respondent's rights were violated by the wrongful confiscation. The appeal was dismissed, affirming the High Court's orders and the release of the goods.