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Issues:
1. Failure to release gold as per Tribunal's Order. Analysis: The judgment deals with the issue of the failure to release gold as per the Tribunal's Order. The case involved multiple applications filed by the applicant seeking the release of the gold, starting from 2002. Despite clear directions from the Tribunal in previous orders, the Commissioner had not released the gold to the applicant even after several years. The Tribunal noted the gross violation of its previous orders by the Commissioner. In response to the non-compliance, the Tribunal directed the Commissioner to release the gold to the applicant immediately, setting a deadline of 24-1-2006. Failure to do so would require the Commissioner to appear in person on 25-1-2006 to explain the non-compliance and potentially face Contempt Proceedings. Additionally, the Tribunal ordered copies of the judgment to be sent to the Commissioner of Customs, Patna, and the applicant. The Judicial Member emphasized the seriousness of the matter by instructing the JDR to communicate the Order to the concerned Commissioner and to send a copy to the Chief Commissioner for information and necessary action. Overall, the judgment highlights the Tribunal's firm stance on ensuring compliance with its orders and the consequences of failing to adhere to directives, emphasizing the importance of upholding the rule of law and judicial decisions in such matters.
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