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2023 (8) TMI 1006 - CALCUTTA HIGH COURTAbsolute confiscation - Gold - petition was carrying all the documents with him in connection with the gold in question - HELD THAT:- Considering the facts and circumstances of the case as appears from record including the order of the Revisional Authority by which it has been held that the petitioner was a bona fide owner of the impugned gold and that the petitioner himself was ready and willing to re-export of the goods in question and that having all valid document with him, the action of the respondents/Customs Authority concerned in not releasing the goods in question in spite of the fulfillment of condition imposed by the Revisional Authority by making payment of redemption fine though by a delay of 15 days and penalty of Rs.50,000/- within time and that the respondents authority concerned has not challenged the aforesaid order of the Revisional Authority any further, the action of the respondents authority concerned in not releasing the gold in question is very harsh, arbitrary and illegal. The petition is disposed of by directing the respondent authority concerned to release the gold in question and allow the petitioner to re-export the same as per the order of the Revisional Authority dated 10th October, 2019, within a period of 30 days from the date of communication of this order.
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