2021 (2) TMI 658 - HC - Customs

Direction to release goods - Gold - HELD THAT - No legal distinction is made out between the two reliefs sought. Elaborate submissions are put forth in regard to the conduct of the respondents in suppressing material order passed by this Court that I refrain from adverting to, convinced as I am, that the relief sought for by the petitioner cannot be granted. Petition dismissed.

Summary

Issues:
1. Petitioner seeking mandamus for the return of seized gold.
2. Previous writ petition disposed with a direction for adjudication.
3. Dismissal of writ appeal challenging the previous order.
4. Legal distinction between provisional release and absolute return.
5. Refusal to grant relief based on previous final order of the Division Bench.

Analysis:
1. The petitioner requested a mandamus for the return of gold seized earlier. The Court had previously directed the Commissioner of Customs to adjudicate the claim made in the show cause notice, subject to all noticees' cooperation, within six months. The petitioner's current plea was for the immediate return of the gold.

2. A writ appeal filed by the petitioner against the previous order was dismissed by the Division Bench. The Bench noted the smuggling allegation against the petitioner and declined provisional release. No further challenge was made to this final decision, making the current prayer redundant as it mirrored the previous one.

3. The legal distinction between seeking provisional release and absolute return was argued by the petitioner's counsel. However, the Court found no substantial difference between the two reliefs sought. The petitioner's claims of respondent misconduct were not entertained, leading to the dismissal of the current writ petition.

4. The Court, based on the finality of the Division Bench's order from the writ appeal, rejected the petitioner's plea for the return of the gold. The dismissal was in line with the previous decision, and no costs were awarded in this instance. The Court upheld the earlier decision, emphasizing the importance of respecting final judgments in legal proceedings.