2019 (11) TMI 970 - HC - Customs

Release of confiscated goods - Gold bars - silver ingots - acquittal in criminal proceedings - petitioner herein had predominantly raised a ground before this Court stating that they were acquitted of the criminal charges arising out of the issue pertaining to the confiscation proceedings and in view of the acquittal, they would be entitled for release of the confiscated goods - HELD THAT - A mere order of acquittal in the criminal proceedings would not entitle the petitioner to seek for release of the confiscated goods, particularly in the light of the fact that the confiscation proceedings have become final. When the right of the petitioner to seek for release of the confiscated goods has finally been adjudicated by the Hon ble Supreme Court, a mere reference to the acquittal orders, in favour of the petitioner, from the criminal proceedings would never him give the right to seek for release of the confiscated items. There are no merits in the claim made by the petitioner in the present writ petition - petition dismissed.

Summary

Issues:
1. Confiscation of gold bars and silver ingots under Customs Act, 1962.
2. Appeal for release of confiscated goods based on acquittal in criminal charges.

Analysis:
1. The judgment pertains to the confiscation of 42 Gold Bars and six silver ingots by the Collector of Customs under Section 111(d) of the Customs Act, 1962 read with Section 3(2) of the Imports and Exports Control Act, 1947. The confiscation orders were upheld by CESTAT and subsequently by the High Court and the Supreme Court, making them final and conclusive.

2. The petitioner raised a significant ground before the High Court, arguing that their acquittal in criminal charges related to the confiscation proceedings should entitle them to the release of the confiscated goods. However, the Court rejected this argument, emphasizing that a mere order of acquittal in criminal proceedings does not automatically grant the right to seek the release of confiscated goods, especially when the confiscation proceedings have been conclusively settled by higher judicial authorities.

3. The Court highlighted that since the right of the petitioner to seek the release of confiscated goods had been definitively adjudicated by the Supreme Court, referencing the acquittal in criminal proceedings does not provide a legal basis for the release of the confiscated items. The judgment emphasizes that the acquittal in criminal charges does not override the finality of the confiscation orders established through the legal process.

4. Consequently, the High Court dismissed the writ petition, ruling against the petitioner's claim for the release of the confiscated goods based on the acquittal in criminal charges. The judgment concludes by stating that there shall be no costs imposed in this matter.