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2016 (7) TMI 1162 - HC - CustomsRelease of Import of gold jewellery seized - Commissioner (Appeals) allowed the appeals and directed the jewels to be returned and imposed a penalty of ₹ 10,000/- on each of the three writ petitioners. Since this order was not implemented, the petitioners have come up with the above writ petitions. - Held that:- it is seen that the orders were passed by the Commissioner (Appeals) in September 2015, they have been dispatched on 17.10.2015 and the petitioners received the same. However, the respondents seek to take note of the date of receipt of the orders by the Review Cell i.e. 3.2.2016. Be that as it may, till date, the orders passed by the Commissioner (Appeals) have not been reversed or modified or stayed and even according to the respondents, the Review Cell received the orders on 3.2.2016, but they did not take any steps to file revisions till May 2016. Therefore, this is a fit and proper case where a direction should be issued to the respondents to implement the orders passed by the Commissioner (Appeals) subject to certain other conditions also. - Decided in favor of petitioners.
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