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Jayakumar Versus Principal Commissioner of Customs Chennai-I

2016 (338) E.L.T. 673 (Mad.) - Implementation of the order as passed by Commissioner (Appeals-I) and Release of gold chain - absolute confiscation of gold jewel - Commissioner (Appeals-I) held that the petitioner is entitled to the option of redemption under Section 125 of the Customs Act, 1962. However, while giving the option of redemption, the Commissioner (Appeals-I) passed a conditional order by virtue of which the petitioner had to pay a fine of ₹ 90,000/- and pay personal penalty of .....

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eview application. That apart, there is no interim order staying the order passed by the Commissioner (Appeals) - fourth respondent to return the jewel in question subject to the petitioner paying the fine and personal penalty as ordered by the Commissioner (Appeals-I) and executing a bond to produce the jewel back to the Department, in the event, the revision petition filed by the department before the revisional authority is allowed - petition dispose off - decided in favor of petitioner. - W. .....

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s to release One Gold Chain, weighting 119 Grams pursuant to the orders passed by the Commissioner of Customs (Appeals-I) dated 28.09.2015. 3. The petitioner filed the said appeal against an order of absolute confiscation of the Gold jewel passed by the Deputy / Assistant Commissioner of Customs (Airport), Chennai dated 09.07.2015. The Appellate Authority considered the correctness of the said order and pointed out that the petitioner has not concealed the gold jewel in any ingenious manner and .....

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