TMI Blog2018 (8) TMI 967X X X X Extracts X X X X X X X X Extracts X X X X ..... .890 gms., that has been confiscated through Ext.P4 order - petition disposed off. - WP (C).No. 3979 of 2018 - - - Dated:- 28-6-2018 - MR. DEVAN RAMACHANDRAN, J. For The Petitioner : SRI. P. A. AUGUSTIAN, SRI.M. A. BABY AND SMT.LINDA.M. J. For The Respondent : SRI.SREELAL N. WARRIER, SC, SRI.RAMAVARMA REGHUNATHAN THAMBURAN, SC, SRI.SANDEEP GOPALAKRISHNAN And SMT.JINNU SARA GEORGE JUDGMENT When this writ petition was filed, the factual position involved was that gold weighing 4346.890 gms., confiscated through Ext.P4 order issued by the Commissioner of Customs/first respondent herein, was refused to be released to the petitioner. The stand taken by the first respondent was that the articles were confiscated not from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectfully submitted that a Writ is not maintainable against the order of the CESTAT as Section 130 of the Customs Act specifically provides only an appeal to the High Court and that when an appeal has been filed it shall be heard by a bench of not less than 2 Judges of the High Court.... etc. The relevant section has been reproduced below for convenience SECTION 130. Appeal to High Court. - ( 1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal on or after the Ist day of July, 2003 (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of customs or to the value of goods for the purposes of assessment), if the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 dt. 30.05.2016. 3. In view of the stand of the department as above, which, of course has been taken without prejudice to their legal contentions, I deem it appropriate to order this writ petition leaving liberty to the petitioner to approach the competent Authority for release of the gold on payment of the entire dues, including statutory dues, as is applicable to the gold of the extent of 4346.890 gms., that has been confiscated through Ext.P4 order. If the petitioner approaches the Authority offering to make full payment, the said Authority will be obligated to allow them to do so in terms of the afore-averments in the statement filed before this Court, without prejudice to their legal contentions. It goes without saying that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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