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TMI Blog2011 (6) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... machandran Nair and Bhabani Prasad Ray, JJ. REPRESENTED BY : Shri Sunny Mathew, for the Appellant. Shri John Varghese, SC, for the Respondent. [Judgment per : Ramachandran Nair, J.]. - This Writ Appeal is filed against the judgment of the learned Single Judge declining to grant the relief prayed for i.e. to direct respondents 2 3 to release smuggled gold seized and confiscated by the Department on payment of redemption fine and duty under Section 125 of the Customs Act, 1962 (hereinafter referred to as the Act for short). 2. We have heard learned counsel appearing for the appellant and learned Standing Counsel appearing for the respondents. 3. The appellant who landed from the Middle East (Riyadh) in a flight on 2-2-19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant filed the Writ Petition contending that Section 125 of the Act does not provide for absolute confiscation of goods which are not contrabands, and since gold is not a contraband item the appellant is entitled to have the goods released on payment of redemption fine and duty. The learned Single Judge however did not go into the question as to whether goods other than prohibited goods are liable to be released on payment of redemption fine and duty, if the importer opts so, as provided under Section 125 of the Act. On the other hand the learned Single Judge looked into the conduct of the appellant in trying to smuggle the goods without declaring it before the Customs and thereafter conceding that the goods do not belong to him and that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port of which is subject to any prohibition under this Act or any other law for the time being in force but does not include any such goods in respect of which the conditions subject to which the goods are permitted to be imported or exported have been complied with. 6. After hearing both sides and after considering the statutory provisions, we do not think the appellant, as a matter of right, can claim release of the goods on payment of redemption fine and duty. Even though gold as such is not a prohibited item and can be imported, such import is subject to lot of restrictions including the necessity to declare the goods on arrival at the Customs Station and make payment of duty at the rate prescribed. There is no need for us in this ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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