9911796707
TMI Blog2011 (3) TMI 1291X X X X Extracts X X X X X X X X Extracts X X X X ..... arrived at the Chennai International Airport on 25-11-1996 by Flight No. A1 880, the officers of Air Intelligence Unit, Chennai, intercepted the petitioner-Shri Rama Subba Reddy Arava on suspicion that he might be carrying contraband. On detailed examination of his baggage they recovered 5 gold biscuits with foreign markings totally weighing 582.8 grams concealed in various items like toilet soaps, emergency lamps etc. The said gold was also seized under a mazahar. The case was subsequently, adjudicated before the Additional Commissioner of Customs (Preventive) vide his order No. O.S. 134/96-RD, dated 9-12-1996, resultantly, the Officers confiscated all the gold biscuits and also imposed a penalty of Rs. 5,000/- on the petitioner. Aggrieved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel appearing for the petitioner is that the order passed by the Revisional Authority dated 11-10-2006, the respondent department after deducting a fine of Rs. 15,000/- and penalty of Rs. 5,000/-, either they should have returned the gold biscuits confiscated to the petitioner or in the alternative, as they have sold the gold biscuits by deducting the fine of Rs. 15,000/- and penalty of Rs. 5,000/-, the rest of the amount should have been returned to them with simple interest at the rate of 9% per annum from the date of the order passed by the Revisional Authority viz., 11-10-2006. She also further contended that in the mean while, the Assistant Commissioner of Customs informed the petitioner that the entire 5 gold biscuits were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts were deducted from the sale proceeds and after adjusting the said amount the balance amount of Rs. 82,092/- alone can be returned back to the petitioner. This argument advanced by the learned counsel appearing for the petitioner will not hold good. The reason being, the Revisional Authority by an order dated 11-10-2006 have finally settled the issue. In fact that order came to be passed only pursuant to the orders passed by this Court in W.P. No. 9976 of 1998. Therefore, when the Revisional Authority has finally passed the order giving option under Section 125 of the Customs Act, 1962 to the petitioner to redeem the gold biscuit on payment of fine of Rs. 15,000/- as determined in the order of Commissioner of Police along with a penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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