TMI Blog2016 (6) TMI 657X X X X Extracts X X X X X X X X Extracts X X X X ..... been passed by the Commissioner (Appeals-I) almost one year back has not been either set aside or modified. Therefore, this Court is of the view that the respondent should comply with the direction subject to certain conditions. - Re-export to be allowed subject to conditions. - W.P.Nos.18536 to 18538 of 2016, W.M.P.Nos.16218 to 16220 of 2016 - - - Dated:- 7-6-2016 - T. S. Sivagnanam, J. For Petitioner in all WPs : Mr.A.Ganesh For Respondent in all WPs : Mr.V.Sundareswaran, SC ORDER Heard Mr.A.Ganesh, learned counsel appearing for the petitioner, and Mr.V.Sundareswaran, learned standing counsel appearing for the respondent and with their consent, these Writ Petitions are taken up for final disposal. 2. In all these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the instant case, the Commissioner has not permitted the goods to be taken back by the petitioner and retained in the country, but redemption has been permitted only for re-export on payment of redemption fine as well as penalty. This order was passed by the Commissioner of Appeals on 30.06.2015. It is stated that revisions have been preferred before the Government on 16.02.2016/05.03.2016 along with application for interim relief. However, till date no notice has been issued to the petitioner in such revisions nor there is any proof before this Court to show that the revisions have been taken on file. 4. So far as the decision in Aiyakannu's case was concerned, that was a case where the foreign passport holder approached this Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide or modified. Therefore, this Court is of the view that the respondent should comply with the direction subject to certain conditions. 7. In the light of the above, these Writ Petitions are disposed of by directing the respondent to release the Gold Jewelery for the purpose of re-export subject to the petitioner complying with the conditions imposed in the order passed by the Commissioner (Appeals-I) i.e., payment of redemption fine for re-export and personal penalty and also giving an undertaking to comply with the Order in Original, in the event the Department succeeds in the revision. The above directions shall be complied with by the respondent within a period of three weeks from the date of receipt of a copy of this order. Conseq ..... X X X X Extracts X X X X X X X X Extracts X X X X
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