2022 (5) TMI 1451 - HC - Customs

Direction for implementation of order of re-export of Gold Articles on payment of redemption fine and penalty - HELD THAT - Issue notice. List the matter on 25.08.2022.

Summary

Issues:
1. Implementation of the order dated 11.12.2020 passed by the Additional Commissioner of Customs regarding payment of redemption fine and penalty for re-exporting gold articles.

Analysis:
The petitioner sought direction for the implementation of an order passed by the Additional Commissioner of Customs, allowing the option to pay redemption fine and penalty for re-exporting gold articles. The petitioner, represented by Mr. Lokesh Bhardwaj, expressed difficulty in understanding the process of paying the redemption fine and penalty. Mr. Bhardwaj explained that due to Covid-19 restrictions and being a Dentist working in Kuwait, there was a delay in contacting the respondent for clarification. A communication was sent via e-mail on 10.08.2021 seeking guidance on the payment process. The court issued notice to the respondent, represented by Mr. Satish Kumar, who accepted the notice and undertook to return with instructions. If the instructions were to resist the writ petition, a counter-affidavit would be filed within four weeks. A rejoinder, if any, was to be filed before the next hearing scheduled for 25.08.2022.

This case primarily revolves around the petitioner's request for clarity on the procedure to pay the redemption fine and penalty as per the order of the Additional Commissioner of Customs. The petitioner's profession as a Dentist working in Kuwait and the impact of Covid-19 restrictions were cited as reasons for the delay in seeking guidance from the respondent. The court acknowledged the petitioner's concerns and issued notice to the respondent, who agreed to provide instructions and potentially file a counter-affidavit if required. The timeline for filing responses and the next hearing date were set to ensure procedural fairness and progress in the case. The matter is scheduled for further consideration on 25.08.2022, pending the respondent's instructions and any subsequent filings by the parties involved.