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Manishkumar Batukbhai Kathiriya Versus Principal Commissioner of Customs

2018 (1) TMI 577 - GUJARAT HIGH COURT

Appellate order dated 10.09.2015 not acted upon - Release of Gold seized - Baggage Rules - Held that: - The Department cannot keep the effect of the appellate order in abeyance for an indefinite period. In absence of any stay against implementation of such appellate order, the same should be implemented within a reasonable period - More than two years have passed since the appellate authority passed such order. By safeguarding the interest of the Department, we propose to direct release of the g .....

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dy of the petitioner. 2. Facts are as under:- 2.1 The petitioner, travelling from abroad, landed at Sardar Vallabhbhai Patel International Airport at Ahmedabad on 31.05.2014. He was found carrying undeclared gold on his person. The Custom authorities found that the petitioner on his person and in his baggage was carrying 601.980 grams of gold, valued at the relevant time at ₹ 14,76,115/- as tariff value and ₹ 16,55,445/- as market value. Such gold was seized. The competent authority .....

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ority. The Appellate Authority by its order dated 10.09.2015 granted partial relief to the petitioner and passed the following order:- (i) I order that the gold seized under Section 111(l) and (m) of the Customs Act, 1962 may be released on payment of appropriate duty along with applicable interest; (ii) I impose Redemption Fine of ₹ 2,50,000.00 (Rupees Two lakhs fifty thousand only) under Section 125 of Customs Act, 1962; (iii) I impose a Penalty of ₹ 1,00,000.00 (Rupees one lakh on .....

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to the authorities for release of gold, showing his willingness to abide by the conditions of the appellate order. The authorities did not grant the request. Hence, this petition. 3. Having heard learned Counsel for the parties and having perused documents on record, we notice that presently, the order of the appellate authority is in force. Under such order, the direction of the competent authority of absolute confiscation of the gold is modified. The gold seized would be released on payment o .....

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