TMI Blog2016 (10) TMI 863X X X X Extracts X X X X X X X X Extracts X X X X ..... ish bank guarantee for a sum of ₹ 3,50,000/- and the remaining amount to be secured by a personal bond by the petitioner and her husband supported with full details, authenticated records, especially, proof of residence etc. and such bond shall be for the differential amount of redemption fine as well as the differential amount of the personal penalty within three weeks from the date of receipt of this order. On compliance of the above direction, the Department is granted 30 days time to release the seized goods for re-exportation. Within this 30 days which shall be computed from the date of furnishing bank guarantee and bond, it is open to the Department to secure orders from the Revisional Authority - petition disposed off - decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or re-export, reduced the redemption fine from ₹ 17,25,000/- to ₹ 7,00,000/- and the penalty from ₹ 3,25,000/- to ₹ 1,50,000/-. The petitioner seeks for implementation of the order, since in spite of several representations, it has not been implemented and more than one year had passed. 5. While the situation remain thus, the Department filed an Appeal as against the order passed by Adjudicating Officer and the same was heard out of turn by the Commissioner of Appeals and an order was passed on 06.08.2015, rejecting the Appeal. The submission of the Revenue is that as against both the orders passed by the Commissioner of Customs (Appeals), Revisions have been filed before the Central Government and notice has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held that the Revisional Authority has no jurisdiction to consider the Revision Petition. Be that as it may, the endeavour of the petitioner is to re-export the seized articles after due compliance of the conditions imposed by the Commissioner of Customs (Appeals). 8. Considering the facts and circumstances of the case and taking note of the fact that the Department has implemented several orders passed by this Court directing the release of gold jewellery and gold, the following order will meet the ends of justice. 9. The petitioner is directed to remit the entire amount as ordered to be paid as redemption fine in the order in Appeal, dated 24.06.2015 as well as the personal penalty and furnish bank guarantee for a sum of ₹ 3, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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