2023 (3) TMI 1583 - HC - Customs

Prayer for release of the gold bars in question seized - HELD THAT - In view of subsequent development after filing this writ petition no order can be passed or relief can be granted in this writ petition and accordingly this writ petition being WPO No. 231 of 2021 is dismissed. However dismissal of this writ petition will not be a bar on the part of the petitioner to urge all the points raised in the writ petition before the appellate authority in pending appeal and which may be considered in accordance with law. Petition dismissed.

Summary

The Calcutta High Court, through Hon'ble Justice Md. Nizamuddin, dismissed WPO No. 231 of 2021, filed by the petitioner seeking release of gold bars seized on 19th February 2015. The Court noted that post-seizure, a show cause notice was issued, culminating in a final adjudication order after providing the petitioner an opportunity of hearing. The petitioner has not challenged the show cause notice or final adjudication order before this Court, and these are not the subject of the writ petition. The respondents highlighted that an appeal against the adjudication order is pending before the appellate authority. The Court held that granting relief in the writ petition would adversely affect the pending appeal and therefore declined to pass any order. The Court clarified that dismissal of the writ petition "will not be a bar on the part of the petitioner to urge all the points raised in the writ petition before the appellate authority in pending appeal," which may be considered in accordance with law.