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2016 (10) TMI 860 - CESTAT MUMBAI

2016 (10) TMI 860 - CESTAT MUMBAI - TMI - Jurisdiction of Adjudicating Authority - smuggling of gold - provisional release of gold - extension of period for issuance of show cause notice was sought for and the adjudicating authority came to a conclusion that the gold is liable for absolute confiscation. Whether such act of adjudicating authority justified? - Held that: - the adjudicating authority while passing order only for extension of period for issuance of show cause notice, made a referenc .....

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se 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) Shri P. Paranjape, Advocate, for appellant Shri M.K. Sarangi, Joint Commissioner (AR), f .....

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they have specifically prayed for modifying the impugned order to the extent it rejects the request of the appellant of provisional release of seized goods. 2. The fact of the case is that 13 kg. gold was concealed in nine different parcels sent by courier company, M/s. TNT India Pvt. Ltd. The gold was concealed under the goods viz. school bags, pens, stationery items, gifts etc. In the present proceedings the only issue to be decided is that whether the seized gold can be released provisionally .....

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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 Mach .....

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Abdul Razak vs. UOI - 2012 (275) ELT 300 (Ker.); (ii) CC, Chennai vs. Samynathan Murugesan - 2009 (247) ELT 21 (Mad.); (iii) Md Akhtar vs. CC - 2015 (323) ELT 136 (Pat.); (iv) UOI vs. Mohammed Aijaj Ahmed - 2009 (244) ELT 49 (Bom.); (v) G.V. Ramesh vs. CC, Chennai - 2010 (252) ELT 212 (Tri.-Chennai); (vi) Sheik Md Rafiqu Ahmed vs. CCE, Airport, Chennai - 2016 (331) ELT 337 (Mad.); (vii) CCE, Raipur vs. Manjit Singh - 2014 (303) ELT 430 (Tri.-Del.); (viii) First Track Traders vs. CC, Tuticorin - .....

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