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2016 (9) TMI 359 - MADRAS HIGH COURT

2016 (9) TMI 359 - MADRAS HIGH COURT - 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 ͅ .....

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hing worthwhile has transpired in the review 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 .....

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it of Mandamus directing the respondents 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 .....

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and pay personal penalty of ₹ 25,000/- . But, till date, this order passed by the Commissioner (Appeals-I) dated 28.09.2015 has not been followed or altered or modified. Now, the petitioner has sought for implementation of the order and release of gold chain. 4. It is pertinent to note that the representation given by the petitioner to the first respondent is pending since December 2015 and the petitioner was not even favoured with any reply for such representation which has necessitated t .....

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