2025 (6) TMI 1610 - HC - Customs

Seeking direction upon the respondents to immediately release the gold ornaments - goods liable for confiscation or not - value of the goods is less than Rs.1 crore - HELD THAT - Since the respondents are in the process of taking steps to comply with the direction passed by the Tribunal no fruitful purpose would be served by keeping the writ petition pending. Accordingly the writ petition is disposed of by directing the respondents to act in terms of the order passed by the Tribunal on 11th December 2024 and to expedite the process of releasing of the gold ornaments preferably within a period of 15 days from the date of communication of this order. Petition disposed off.

Summary

The Calcutta High Court, through Justice Raja Basu Chowdhury, disposed of a writ petition seeking the release of gold ornaments weighing 1218.690 grams valued at Rs. 38,13,783/-, following the CESTAT order dated 11th December 2024 in Customs Appeal no. 75259 of 2024. The Tribunal held that the goods were "not liable for confiscation under Sections 111(b) and (d) of the Customs Act, 1962," setting aside the confiscation order. The petitioner relied on a Central Board of Indirect Taxes & Customs instruction dated 2nd November 2023, asserting no departmental appeal was maintainable as the goods' value was under Rs. 1 crore. The respondents confirmed they were "in the process of releasing the gold ornaments." The Court directed the respondents to comply with the Tribunal's order and expedite release within 15 days. Regarding the refund of the pre-deposit, the Court held no separate order was necessary, stating the petitioner "is entitled to refund of the pre-deposit" as a consequential benefit of the Tribunal's decision.