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Jayakumar Versus Principal Commissioner of Customs, Chennai-I

2016 (9) TMI 359 - MADRAS HIGH COURT

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 Cus .....

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lowed after lapse of several months - Held that: - as long as the order passed by the Commissioner (Appeals-I) has not been modified, the petitioner being beneficiary of the said order is entitled to get back the jewel on compliance of the conditions .....

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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 executi .....

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.11559 of 2016 - Dated:- 6-6-2016 - Mr. T.S. SIVAGNANAM J. Mr. A. K. Jayaraj for the Petitioner. Mr. K. Mohanamurali for the Respondent. ORDER Heard Mr. A.K. Jayaraj, learned counsel appearing for the petitioner, and Mr. K. Mohanamurali learned couns .....

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ighting 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 Commissi .....

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tered against him and therefore held that the order of absolute confiscation is not warranted. With this reasoning, the Commissioner (Appeals-I) held that the petitioner is entitled to the option of redemption under Section 125 of the Customs Act, 19 .....

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der 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 giv .....

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Customs had filed a counter affidavit, in which it has been stated that the Department has not accepted the said Order-in-Appeal dated 28.09.2015 and a Revision Application has been filed before the Joint Secretary to Government, (Review Cell dated .....

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