TMI Blog2016 (10) TMI 860X X X X Extracts X X X X X X X X Extracts X X X X ..... iving finding that the seized gold is liable for absolute confiscation, is incorrect on the part of the adjudicating authority. Moreover, unless the principles of natural justice are complied with, the adjudicating authority is not supposed to decide the confiscability of the seized goods - as regards the issue of provisional release of the seized goods, the matter needs to be reconsidered by the adjudicating authority - As regards the order for extension of period for issuance of show cause notice in respect of seized gold, the same stands intact. Appeal disposed off - matter remanded. - C/87598/15-Mum - A/90679/16/CB, M/90680/16/CB - Dated:- 27-9-2016 - Mr. Ramesh Nair, Member (Judicial) and Mr. C.J. Mathew, Member (Technical) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that the import of gold as such is not prohibited as the import of gold is permitted. Therefore, the option for provisional release should be given to the appellant. He submits that as per Section 110(a), any goods seized under Section 110 may be released to the owner on taking a bond with security. In the present case, the appellant undertakes to abide by the condition of bond and security, as the adjudicating authority may require. Therefore, the goods can be released on provisional basis. In support, he placed reliance on the following judgments:- (i) Neyveli Lignite Corporation Ltd. vs. Metro Machinery Traders - 2009 (242) ELT 487 (Mad.), (ii) Shaik Jamal Basha vs. Government of India - 1997 (91) ELT 277 (AP). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt of the adjudicating authority. Moreover, unless the principles of natural justice are complied with, the adjudicating authority is not supposed to decide the confiscability of the seized goods. Further, we find that the appellant as well as the Revenue have relied upon various judgments. We are of the view that before taking final decision on confiscability, the adjudicating authority must consider all those judgments. We are, therefore, of the view that as regards the issue of provisional release of the seized goods, the mater needs to be reconsidered by the adjudicating authority. We, therefore, remand the matter to the adjudicating authority for passing a fresh order after compliance with the principles of natural justice only on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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