TMI Blog2023 (11) TMI 1089X X X X Extracts X X X X X X X X Extracts X X X X ..... lable for redemption and re-export as the Customs Authority already disposed off the gold bars - HELD THAT:- It is admitted that before this order came to be passed on 30.11.2018 in Ext.P10, the Customs has already disposed of seized two gold bars of the petitioner. Therefore, the direction issued by the Principal Commissioner in Ext.P10 order for redemption for the purpose of re-export the gold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... two gold bars of two kilograms(one kilogram each) which were seized from the possession of the petitioner had already been disposed of before Ext.P10 order came to be passed. Petition allowed by way of remand. - THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FOR THE PETITIONER : BY ADVS. M.P.SHAMEEM AHAMED G.NATARAJAN AKHIL PHILIP MANITHOTTIYIL DANIYA RASHEED PALLIYALIL FOR THE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs Act, 1962 read with Rule 11 of the Foreign Trade (Regulation) Rules 1993 and Section3(3) of the Foreign Trade (Development and Regulation) Act, 1992. The pants used by the petitioner for smuggling these two gold bars were also confiscated. The penalty of Rs.10,00,000/- was imposed on the petitioner under Section 112(a) of the Customs Act, 1962 for smuggling of two kilograms of gold bars co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s.8,00,000/-. 3. It is admitted that before this order came to be passed on 30.11.2018 in Ext.P10, the Customs has already disposed of seized two gold bars of the petitioner. Therefore, the direction issued by the Principal Commissioner in Ext.P10 order for redemption for the purpose of re-export the gold on payment of redemption fine of Rs.25,00,000/- and reduced penalty of Rs.8,00,000/- are i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the possession of the petitioner had already been disposed of before Ext.P10 order came to be passed. The Revisional Authority is directed to issue notice to the petitioner for hearing as well as to respondents 2,3 and 4. Needless to say that, the matter is quite old and the gold bars were seized in the year 2013, the Revisional Authority should make every endeavor to pass a fresh order as d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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