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2019 (12) TMI 133

..... HELD THAT:- 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 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 f .....

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..... ar in 1973. The facts in brief, as narrated in the writ petition, are that a quantity of 2186.900 grams of gold ornaments was seized from the shop of late Padmanabha Bhattar at Alappuzha during 1973. The proceedings that were initiated pursuant to the search culminated in an order passed by the 1st respondent confiscating the seized gold ornaments and imposing penalty on the said Padmanabha Bhatta .....

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..... 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 .....

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..... rn of gold ornaments which was already belated by the said time. It is stated that thereafter it was only in 2017 that a power of attorney holder of deceased Padmanabha Bhattar sent a letter seeking redemption of gold on the basis of the CEGAT orders of 1996. It is stated that the offer of ₹ 40,000/- towards redemption fine for release of 2186 grams of gold ornaments that were seized in 1973 .....

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..... 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 provision .....

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