2017 (10) TMI 860 - HC - Customs

Confiscation - Gold/jewellery - foreign convertible currency - Held that - It is not clear as to what is the stage of the Revision Petition filed by the Department and whether it has been taken on file etc. Since the Assistant Commissioner (Legal), Chennai has informed the petitioner that the outcome of the Revenue s appeal is shortly awaited by letter dated 23.01.2017. The present stage of the matter has not been placed before the Court by the Revenue - the respondent directed to release the gold/ jewellery for the purpose of re-export, subject to the petitioner complying with the condition imposed by the Commissioner (Appeals-I) - petition disposed off.

Summary

Issues:
1. Direction for release of detained goods based on Order-in-Appeal
2. Confiscation of gold bars and gold chains under Customs Act
3. Appeal filed by both petitioner and Department before Commissioner
4. Revision filed by Revenue before Central Government
5. Appointment of Revisional Authority
6. Disposal of Writ Petition for release of gold/jewelry

Analysis:
The petitioner sought a direction for the release of detained goods in compliance with the Order-in-Appeal dated 04.03.2016. The Additional Commissioner of Customs had earlier issued an Order-in-Original confiscating gold bars and gold chains under relevant acts, with an option for the petitioner to redeem them on payment of a fine and duty. The Commissioner (Appeals-I) modified the order, reducing the personal penalty imposed on the petitioner. Despite the appellate authority's directions, the respondent had not released the goods, leading to the filing of the writ petition.

The respondent informed the court that the Revenue had filed a Revision before the Central Government, and the Revisional Authority was an Officer in the cadre of Additional Secretary. The stage of the Revision Petition and its consideration were not clear at the time of the hearing. The court noted that the Revenue's appeal outcome was awaited, as communicated by the Assistant Commissioner (Legal) to the petitioner.

In light of the circumstances, the court disposed of the Writ Petition by directing the respondent to release the gold and jewelry for re-export, subject to the conditions set by the Commissioner (Appeals-I) and an undertaking to comply with the original order if the Department succeeded in the Revision. The respondent was given eight weeks to comply with the direction, allowing the Department to pursue its Revision Petition in the meantime. No costs were awarded, and the connected Miscellaneous Petition was closed as a result of the judgment.