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2019 (12) TMI 133 - HC - CustomsReturn of gold that was seized from late Padmanabha Bhattar in 1973 - quantity of 2186.900 grams of gold ornaments was seized from the shop of late Padmanabha Bhattar at Alappuzha during 1973 - HELD THAT:- On going through the statutory provisions under the Customs Act, I find myself unable to accept the contention of the learned counsel for the petitioner that it would be open to an assessee under the Customs Act/Gold Control Act to approach the statutory authorities more than 20 years after the date of the adjudication order of the CEGAT seeking a release of the gold ornaments seized from him by paying the redemption fine amount that was fixed in 1996. As the prayer sought for in the writ petition cannot be granted, the writ petition is dismissed but without any order as to costs - petition dismissed.
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