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2011 (3) TMI 802 - HC - CustomsPenalty under section 128 - illegal import of gold jewellery - under Section 111(d) and 111(m) of the Customs Act, 1962, read with 3(3) of the Foreign Trade (Development and Regulation) Act, 1992 -Respondents had submitted that the provisions under Notification No. 31/2003-Customs, dated 1-3-2003, would be available only if the goods in question belong to the petitioner - Therefore, the gold jewellery would not be available for re-export, as the petitioner is not the owner of the goods - Further, they were only carriers of the goods, in favour of an unknown dealer - It had also been submitted that an enhanced penalty had been paid by nearly 13 out of the 15 persons, who were liable to pay the same - It had also been submitted that an efficacious alternative appellate remedy is available to the petitioner, under the 128 of the Customs Act, 1962. However, it had been admitted that the owner of the goods is not known - finds it appropriate to set aside the impugned order of the third respondent, dated 24-12-2010, in so far as it relates to the deposit of Rs. 3,00,000/-, being the enhanced penalty imposed on one Rahamathullah, for the release of the gold chains and to direct the second and the third respondents to release the goods in question for the purpose of re-exporting the same, without imposing any conditions, as per the provisions of the Customs Act, 1962. The respondents have not been in a position to show as to how the petitioners would be liable to pay the enhanced penalty imposed on Rahamathullah. Further, there is no finding that the goods in question belongs to Rahamathullah. It is also noted that the order of the Commissioner of Customs (Appeals), Chennai, dated 5-2-2010, had become final. In such circumstances, the petitioner need not be compelled to avail the appellate remedy, available under the provisions of the Customs Act, 1962.
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