TMI Blog2019 (7) TMI 1966X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner of Customs with directions. Pursuant to the order passed by this Court referred to above, the bank guarantee, as well as 10% redemption fine has also been deposited along with 1% penalty. The applicant has discharged all the obligations as imposed by this Court in the order. However, till this date the seized diamonds have not been returned to the applicant. Prima facie, the concerned aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... diamonds, which is the subject matter of the main Tax Appeal ; (B) That this Hon'ble Court may be pleased to direct the Principal Commissioner /Commissioner of Customs at Ahmedabad and also the Deputy Commissioner of Customs, Surat, to forthwith comply with the direction issued vide order dated 8.5.2019 (Annexure I) to this application by releasing the seized diamonds in the applicant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.2019, disposed of the Civil Application preferred by the Commissioner of Customs with directions. Para 8 of the order reads as under : 8. In light of the above discussion, the application partly succeeds and is accordingly allowed to the following extent : Pending the department s appeal, the seized diamonds are ordered to be released in favour of the respondent upon the respondent p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eferred to above, the bank guarantee, as well as 10% redemption fine has also been deposited along with 1% penalty. The applicant has discharged all the obligations as imposed by this Court in the order referred to above. However, till this date the seized diamonds have not been returned to the applicant. Prima facie, the concerned authority is in contempt. We would like to know the response of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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