2023 (8) TMI 1006 - HC - Customs

Absolute confiscation - Gold - petition was carrying all the documents with him in connection with the gold in question - HELD THAT - Considering the facts and circumstances of the case as appears from record including the order of the Revisional Authority by which it has been held that the petitioner was a bona fide owner of the impugned gold and that the petitioner himself was ready and willing to re-export of the goods in question and that having all valid document with him, the action of the respondents/Customs Authority concerned in not releasing the goods in question in spite of the fulfillment of condition imposed by the Revisional Authority by making payment of redemption fine though by a delay of 15 days and penalty of Rs.50,000/- within time and that the respondents authority concerned has not challenged the aforesaid order of the Revisional Authority any further, the action of the respondents authority concerned in not releasing the gold in question is very harsh, arbitrary and illegal. The petition is disposed of by directing the respondent authority concerned to release the gold in question and allow the petitioner to re-export the same as per the order of the Revisional Authority dated 10th October, 2019, within a period of 30 days from the date of communication of this order.

Summary

Issues involved: Challenge to an impugned adjudication order for absolute confiscation of gold, compliance with conditions imposed by Revisional Authority, delay in payment of redemption fine.

Impugned Adjudication Order: The writ petition challenged an order for absolute confiscation of 158.32 grams of gold carried by the petitioner while traveling from Singapur to India. The petitioner, a permanent resident of Singapur, had all the necessary documents for the gold, yet the order was passed with a penalty and value assessment.

Appellate and Revisional Proceedings: The Appellate Authority confirmed the confiscation order, which was further challenged before the Revisional Authority. The Revisional Authority modified the order, allowing re-export of the gold on payment of a redemption fine and penalty, which the petitioner complied with, albeit with a 15-day delay in paying the fine.

Decision: The court found the petitioner to be the bona fide owner of the gold and willing to re-export it, with valid documents. The court deemed the Customs Authority's refusal to release the gold despite compliance with the Revisional Authority's conditions as harsh, arbitrary, and illegal. The writ petition was disposed of by directing the Customs Authority to release the gold for re-export within 30 days as per the Revisional Authority's order.