TMI Blog1987 (11) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... lyanam, Member (J)]. - This is an application for execution and implementation of the order of the Tribunal, dated 23-11-1983 in Appeal No. GC(MAS) 19/83. 2. The learned counsel for the petitioner submits that in the said order, the petitioner was permitted to redeem 307.750 gm of primary gold under confiscation on payment of fine of Rs. 12,000/- (Rupees Twelve Thousand). It is further submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value on the date of the order of the Tribunal. 4. We have considered the submissions made by both the sides before us. Admittedly in the present case, there was an order of absolute confiscation of the gold in question passed by the Addl. Collector which was affirmed by the Collector of Customs (Appeals), Madras by his order, dated 1-5-1982. Once when the gold is confiscated in adjudication th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his case because in that case the very order of the confiscation was set aside in Appeal and apart from the finding was that there was no evidence to show as to when the gold was sent to the Mint. We, therefore, record the undertaking of the learned D.R. that the Department would pay the petitioner the value of the gold on the date of its seizure. Ordered accordingly. - - TaxTMI - TMITax - Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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