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2014 (12) TMI 1393 - KERALA HIGH COURTSmuggling - Gold - petitioners case is that they are only a bailee under the bailment for doing the work - customs authorities can withhold the gold or not - HELD THAT:- The primary authority is to decide whether this gold articles are liable to be released to the petitioners is the authority under the Customs Act. If the gold articles brought by the petitioners are clearly identifiable and it is only for the purpose of job work, authority will not have any difficulty in releasing it. However, that has to be satisfied by the officer attached to the 4th respondent. Petitioners therefore shall make an application to release the good with documents and other relevant materials in terms of Section 110A of the Customs Act, 1962. If petitioners make an application, that application shall be considered within a period of ten days from the receipt of such application. Petition disposed off.
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