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2019 (12) TMI 133

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..... for the petitioner that it would be open to an assessee under the Customs Act/Gold Control Act to approach the statutory authorities more than 20 years after the date of the adjudication order of the CEGAT seeking a release of the gold ornaments seized from him by paying the redemption fine amount that was fixed in 1996. As the prayer sought for in the writ petition cannot be granted, the writ petition is dismissed but without any order as to costs - petition dismissed. - WP (C). No. 35177 OF 2018 - Dated:- 25-11-2019 - THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FOR THE PETITIONER : SRI.C.S.GOPALAKRISHNAN NAIR FOR THE RESPONDENT : SREELAL N. WARRIER, SC, SRI.JAISHANKAR V.NAIR, CGC JUDGMENT The petitioner, who is stated to be a Pow .....

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..... posed by the department and at that stage, in 2002, the only thing possible was a refund of the sale proceeds of the gold that was disposed by the department. The said person was directed to supply the necessary succession certificate so as to enable the respondents to proceed further with the request of the legal heirs. In the writ petition, it is the case of the petitioner that thereafter, in 2018, the legal heirs of Padmanabha Bhattar paid the penalty amount of ₹ 15,000/- and also the redemption fine of ₹ 40,000/- that was ordered by the CEGAT in 1996. It is on the basis of the said payment that the petitioner has now approached this Court seeking a direction to the respondent authorities to return the gold that was seized fr .....

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..... ioned by the petitioner in the said cases was about 50 years from the date of seizure, a direction was given to the statutory authorities to return the gold on the petitioner paying the redemption fine that was fixed earlier, together with interest for the period since the passing of the final order of the statutory authorities till the date of payment of the redemption fine, I am of the view that the said directions given by the Supreme Court can only be seen as issued under Article 142 of the Constitution of India. On going through the statutory provisions under the Customs Act, I find myself unable to accept the contention of the learned counsel for the petitioner that it would be open to an assessee under the Customs Act/Gold Control Ac .....

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