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TMI Blog2025 (2) TMI 1122X X X X Extracts X X X X X X X X Extracts X X X X ..... h the petitioner has been allowed to get his gold weighing 755.50 grams released and, further, directing an independent agency to investigate/ enquire into the case for the illegalities committed in the matter; and, further; and/or b) any other order as may be deemed fit and proper under the facts and circumstances of the case may also be passed in the matter." 2. The Petitioner was apprehended at the international airport on 09.06.2013 by the Respondent and as a result of the search of his baggage, 755.50 grams of gold [in the form of 109 stapler pins] was recovered which were coated with silver grey colour and concealed in an unusual manner. These stapler pins were found to weigh 755.50 gms. of gold and were confiscated by the Responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equivalent value as on the date of the return of the said amount. 8. Thereafter, in compliance with the directions of this Court, a payment in the sum of Rs. 14,63,618/- was made to the Petitioner by the Respondent. This payment is not disputed by the Petitioner. However, the Petitioner states is that he is entitled to an additional sum of Rs. 3,14,255/- from the Respondent. 9. Learned Counsel for the Petitioner seeks to rely upon a calculation chart which was filed by him on 21.09.2024 in this behalf, which is set out below: S.No. Particulars A. Value of the gold Rs. 39,52,889/- B. Customs duty charged by the Customs Department @4% as per Refund order enclosed. Rs. 17,39,271/- C. As per law Customs duty to be Charged @ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to rely upon an Instruction No. 22/2022-Customs dated 06.09.2022 [hereinafter referred to as the "Instructions"] in this behalf to submit that the calculation has been done in accordance with these Instructions. Learned Counsel for the Respondent further submits that what the Petitioner in fact is asking is that the value of the gold be calculated on a particular date and the value of customs duty be calculated on another date, which is not permissible in law. 10.3 Learned Counsel for the Respondent also seeks to rely upon a judgment passed by the Division Bench of this Court in Mohammad Zaid Salim v. Commissioner of Customs (Airport and General) (2024) 133 GSTR 529 wherein, after referring the aforesaid Instructions, the Court has given a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gold on the date of transfer of such seized/confiscated gold to SPMCIL; and ii. If the seizure is made at any place other than Customs area, calculation shall be based on the average market price of gold on the date of transfer of such seized/confiscated gold to SPMCIL." [Emphasis Supplied] 11.1 Clause 3.1.1 of the Instructions provide for the determination of the value of the gold at the time of seizure by recording the average market price per 10 gms. based on the price reported in three National Economic Dailies. Clause 3.1.2(i) of the Instructions states that where the seizure is made in the customs area, the calculations shall be based on the value of gold on the date of such seizure. 12. Concededly and in terms of the orders pas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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