TMI Blog2018 (12) TMI 1368X X X X Extracts X X X X X X X X Extracts X X X X ..... y in this regard. In the event, the respondent is found guilty, it is always open to the authorities to proceed in the manner known to law. Though in the writ petition quashing of the seizure order was sought, the learned single Judge, has only directed the return of the gold seized. It is for the Department to proceed with the show cause notice and any reply filed by the respondent to be consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant in O.R. No. 22/2018-AIU, Trichy, dated 29.01.2018 insofar as the petitioner was concerned and direct the third appellant to return the two gold rings covered by the said order. 2. The learned single Judge following the order passed in W.A. No. 582 of 2011, dated 01.04.2011 directed the respondent to deposit 50% of the duty for the value of the seized items and directed the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to a weight of 20 grams with a value cap of ₹ 50,000/-, if brought by a gentleman, 40 grams with a value cap of ₹ 1,00,000/-, if it is brought by a lady passenger. As the respondent arrived carrying two unfinished gold rings of 24 ct. pure gold weighing 66.700 gms and the value was ₹ 2,02,968/-, the authorities had to intercept. It is his further case that he attempted to exit th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants attempted to distinguish the order passed in W.A. No. 581 of 2011 stating that the respondent therein carrying 350 grams of assorted gold jewellery and he was staying abroad for more than six months whereas in the case on hand, admittedly, the trip of the respondent to overseas was for a period less than six months. He would further contend that the respondent had signed in the declarati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iry in this regard. In the event, the respondent is found guilty, it is always open to the authorities to proceed in the manner known to law. Though in the writ petition quashing of the seizure order was sought, the learned single Judge, has only directed the return of the gold seized. It is for the Department to proceed with the show cause notice and any reply filed by the respondent to be consid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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