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2023 (11) TMI 1089 - KERALA HIGH COURTRedemption for the purpose of Re-export - Absolute Confiscation - Gold bars - goods are not available for redemption and re-export as the Customs Authority already disposed off the gold bars - HELD THAT:- It is admitted that before this order came to be passed on 30.11.2018 in Ext.P10, the Customs has already disposed of seized two gold bars of the petitioner. Therefore, the direction issued by the Principal Commissioner in Ext.P10 order for redemption for the purpose of re-export the gold on payment of redemption fine of Rs.25,00,000/- and reduced penalty of Rs.8,00,000/- are impossible to comply with inasmuch as the goods are not available for redemption and re-export. This fact of disposal of the two gold bars by the Customs Authority was not before the Principal Commissioner & Ex-Officio, Additional Secretary to Government of India, the Revisional Authority and therefore, the order impugned came to be passed. This is an important fact which must be brought to the notice of the Revisional Authority for passing a fresh order in accordance with law. Therefore, the present writ petition is allowed, impugned order is set aside and the matter is remitted back to the file of the Revisional Authority/ 1st respondent to pass a fresh order after taking note of the fact that the two gold bars of two kilograms(one kilogram each) which were seized from the possession of the petitioner had already been disposed of before Ext.P10 order came to be passed. Petition allowed by way of remand.
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