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2016 (6) TMI 657 - MADRAS HIGH COURTDetention of imported Gold Jewelery - adjudicating authority had given an option of redemption to the petitioners for re-export subject to payment of fine and personal penalty. - Held that:- in the instant case there is no proof to show that the revision petitions have been taken on file and no proof has been produced to show that notice has been ordered to the petitioner. That apart, the order of the Commissioner was passed on 30.06.2015 and the revisions are said to have been presented only on 16.02.2016/05.03.2016. In any event, as on date, the orders which have been passed by the Commissioner (Appeals-I) almost one year back has not been either set aside or modified. Therefore, this Court is of the view that the respondent should comply with the direction subject to certain conditions. - Re-export to be allowed subject to conditions.
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