2023 (6) TMI 716 - HC - Customs

Seeking release of two crude gold bars seized from the petitioner - foreign origin gold bars under Section 111(a),111 (d) and 111(i) of Customs Act - HELD THAT - No mandamus directing respondent to implement order dated 14.11.2019 passed by the first appellate authority can be issued now. Instead, what the Court can consider and in fact does direct, is that the sole respondent, Principal Commissioner of Customs (Preventive), consider the representation of the petitioner dated 30.04.2023 seeking furnishing of security in lieu of the gold bars. The petitioner will appear before the respondent on 19.06.2023 at 10.30 a.m. along with all materials in support of his contention without expecting any further notice in this regard. After hearing the petitioner, the respondent shall dispose representation dated 30.04.2023 within a period of two (2) weeks from date of personal hearing, in accordance with law. This Writ Petition is disposed off.

Summary

Issues involved: Mandamus to implement Customs Appeal order, release of seized gold bars, consideration of representation for security in lieu of gold bars.

The petitioner sought a mandamus to direct the Respondent to implement the Order of Commissioner of Customs (Appeal) and release the two crude gold bars seized from the petitioner. The petitioner had previously faced an order-in-original confirming the proposals for confiscation of foreign origin gold bars under Section 111(a), 111(d), and 111(i) of the Customs Act, 1962, along with a penalty. This order was successfully challenged before the first and second appellate authorities.

The Customs, Excise, and Service Tax Appellate Tribunal issued an order dated 20.04.2023, and considering the timeline for filing a Civil Miscellaneous Appeal, the petitioner would have to wait until November 2023 to determine the finality of the order. Therefore, at this stage, no mandamus can be issued to implement the order dated 14.11.2019. Instead, the Court directed the Principal Commissioner of Customs to consider the petitioner's representation dated 30.04.2023, which sought furnishing of security in place of the gold bars.

It was acknowledged that the said representation had been received by the respondent and was pending. To facilitate the resolution, the petitioner was instructed to appear before the respondent on 19.06.2023 at 10.30 a.m. with all supporting materials, without further notice. Following the hearing, the respondent was mandated to dispose of the representation within two weeks, in accordance with the law.

Consequently, the Writ Petition was disposed of with the direction for the respondent to consider the petitioner's representation for security in lieu of the gold bars within the specified timeline. No costs were awarded, and the connected Miscellaneous Petition was closed.