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Issues Involved:
The issues involved in this case include customs duty on undeclared jewellery, confiscation of jewellery under Customs Act, 1962, penalty imposition, disposal of confiscated jewellery, duty refund, and compliance with tribunal orders. Customs Duty and Confiscation: The petitioner, a resident of Japan, arrived in India with undeclared gold and diamond jewellery. The Additional Collector of Customs confiscated the jewellery under Section 111(d) and (i) of the Customs Act, 1962, and imposed a penalty. The Tribunal later allowed the jewellery to be cleared on payment of a fine, reducing the penalty amount. Disposal of Confiscated Jewellery: The confiscated jewellery was disposed of by the authorities, with the gold deposited in the Government Mint and diamonds sold in an auction. The petitioner sought return of the jewellery, but the authorities stated that no amount was refundable due to duty and fines imposed. Compliance with Tribunal Orders: The petitioner filed a writ petition seeking enforcement of the Tribunal's order for return of the jewellery. The respondents argued that the jewellery had been disposed of as per rules and no duty refund was due. The Single Judge directed the respondents to refund the balance sale value to the petitioner with interest, as per the Tribunal's order. Final Decision: The High Court upheld the Single Judge's decision, stating that the respondents were bound by the Tribunal's order and could not impose additional duty. The Court dismissed the writ appeal, affirming the petitioner's entitlement to the balance sale value of the jewellery with interest.
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