2022 (9) TMI 595 - HC - Customs

Direction for implementation of order of re-export of Gold Articles on payment of redemption fine and penalty - HELD THAT - Once mentioned amount is deposited, as indicated in the communication dated 04.07.2022, the proceedings for re-export of the subject goods can commence. Petition closed.

Summary

Issues:
Implementation of order dated 11.12.2020 for re-export of seized gold articles, delay in queries regarding payment of redemption fine and penalty, communication discrepancies, closure of proceedings upon deposit of redemption fine and penalty.

Analysis:
The petitioner sought direction for the implementation of an order passed by the Additional Commissioner of Customs on 11.12.2020, allowing the option of paying redemption fine and penalty for re-exporting seized gold articles. The petitioner, represented by Mr. Lokesh Bhardwaj, had been inquiring about the process of paying the redemption fine and penalty, citing delays due to Covid-19 restrictions. Issue notice was accepted by Mr. Satish Kumar, the Senior Standing Counsel for Revenue, who agreed to return with instructions and file a counter-affidavit if necessary.

Mr. Satish Kumar informed the court that a decision had been made by the respondent/revenue, requiring a deposit of Rs.6,60,000 for re-export proceedings of the gold articles. The subject goods, a chain with a pendant and a bangle weighing 600 grams, were to be re-exported upon payment of the redemption fine and penalty. However, there was a discrepancy as the petitioner claimed not to have received a communication dated 04.07.2022 outlining the payment details. Mr. Kumar proposed closing the proceedings upon depositing the specified amount, setting a date for the petitioner or their representative to appear for payment.

To facilitate a smooth process, the court extracted the relevant portion of the communication dated 04.07.2022, detailing the redemption fine and penalty to be paid for re-export. The petitioner was directed to appear before the concerned officer on 01.09.2022 at 11:00 A.M. for payment, after which re-export proceedings could commence. Following these directions, the learned counsel for the petitioner agreed to close the writ petition, and the court ordered the same accordingly.