2019 (11) TMI 970

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..... 7-2-1994, the Collector of Customs had confiscated 42 Gold Bars weighing 4.893 Kgs and six Nos. of silver ingots weighing 234.904 Kgs, totally valued at Rs. 33,94,174/- under Section 111(d) of the Customs Act, 1962 read with Section 3(2) of the Imports and Exports Control Act, 1947. As against the said confiscation proceedings, the matter was taken before CESTAT, wherein, the order of confiscation .....

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..... ods. I am unable to agree on such a ground raised in the present writ petition. 3. A mere order of acquittal in the criminal proceedings would not entitle the petitioner to seek for release of the confiscated goods, particularly in the light of the fact that the confiscation proceedings have become final. When the right of the petitioner to seek for release of the confiscated goods has final .....

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