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2016 (3) TMI 795 - MADRAS HIGH COURT

2016 (3) TMI 795 - MADRAS HIGH COURT - 2016 (338) E.L.T. 520 (Mad.) - Seeking direction to provisional release of goods under section 110A of the Customs Act - Seizure of goods pending adjudication - Held that:- since the adjudication has not yet been commenced, the respondents are directed to commence the adjudication at the earliest and complete the adjudication within a period of twelve weeks from the date of receipt of a copy of this order and the petitioner can seek for release of the gold .....

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ding adjudication in O.S.No.1366 of 2015 on the file of the respondents. 2. It is the case of the petitioner that on 23.12.2015, he brought 466.56 gms. gold, by placing them in his pant pockets along with his other baggages and boarded the flight from Abu Dhabi and landed Chennai around 2.20 p.m. When he was proceeding towards the immigration to the immigration desk in the International Terminal, he was intercepted by the officials of the respondents. The petitioner declared that he was possessi .....

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ld under section 110A of the Customs Act, as the said provision for the Customs Act duly enables him to have the goods released provisionally. On 28.12.2015, the petitioner gave a representation to the respondents, however, the respondents have not released the gold seized from the petitioner. 3. The respondents filed their counter wherein they have stated that on arrival, the petitioner was intercepted at the Exit by Superintendent (AIU) when the petitioner attempted to walk out through the Gre .....

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nd one checked in baggage was brought to AIU room for a detailed examination of his baggage and search of his person. Search of the person in the presence of Superintendent (AIU) and in the present of the witnesses resulted in the recovery of four yellow coloured metal bars kept concealed in the grey colour pant worn by the passenger which were totally weighing 466 grams and suspected to be gold. According to the respondents, gold bars are liable for confiscation under section 111(d) and (l) of .....

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