TMI Blog2018 (7) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... leased or not but no response has been received. In view of the above, presumption goes about release of the biscuits in the intervening period of fifteen years otherwise the petitioner would have responded to the Advocate. This writ petition is disposed of with liberty to the petitioner to seek revival of the petition if the biscuits have not been released or the order of the CEGAT has not bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... followed by an order by the Commissioner for release of the biscuits. The Union of India challenged the order before the CEGAT but appeal therein was dismissed and the order of the Commissioner was upheld. Therein, it was held that twenty one gold biscuits were not liable to be confiscated under Section 111 of the Customs Act, 1962. It was also held that no penalty could have been imposed once it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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