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2022 (4) TMI 271 - MADRAS HIGH COURTSeeking release of seized goods - gold/ornaments - case of the petitioners is that they were employed in Singapore for more than two years and therefore they were not required to pay customs duty on their personal belongings - HELD THAT:- Though the learned counsel for the petitioners submits that these petitioners are not connected and had travelled independently, there is too much of coincidence as all them had carried gold bangles and the reason given is marriage in their family, the weight of the gold bangles carried by each of the petitioners and the reasons given in the affidavit filed in support of the writ petitions are almost identical except in the case of the petitioner. Prima facie it appears that they were working in tandens. All the four petitioners have purchased gold bangles weighing identically. The reasons given are also almost similar. However, it is noticed that the consistent view of this Court in all the writ petitions cited by the learned counsel for the petitioners indicate that gold ornaments can be released subject to the payment 50% of the customs duty payable. It is not, however, clear whether the petitioners have returned back to Singapore in connection with the avocation in Singapore. This would require a detailed adjudication by the authorities under the Customs Act - these writ petitions are disposed off by directing the respective petitioners to deposit 50% of the Customs duty payable as has been ordered in all these cases. These writ petitions are disposed of by directing the respective petitioners to pay 50% of customs duty in cash and furnish 50% security in the form of bank guarantee for the balance 50% of the customs duty. On production of such bank guarantee and payment of duty, the seized gold bangles are directed to be released forthwith.
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