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TMI Blog2014 (1) TMI 690X X X X Extracts X X X X X X X X Extracts X X X X ..... otice to the petitioners, for which itself, the respondents are having 'six months' time - out that there are rival claims for the gold smuggled by the petitioners, and that the actual position can be revealed only by way of adjudication proceedings - Decided against assessee. - W.P.(C) Nos. 25503 & 25504 of 2013 - - - Dated:- 31-10-2013 - P.R.RAMACHANDRA MENON, J. For the Appellant : Cibi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered and finalised within a reasonable time and to have the gold released to the petitioners. 2. A detailed statement has been filed on behalf of the respondents, referring to the sequence of events. It is stated that the petitioners are not innocent persons as contended by them, but were acting as carriers of somebody else. The petitioners did not declare the possession of gold in their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Customs officials. Statements have been taken from the petitioners and also from the aforesaid Dhanesh Kumar and the statement given by the latter under Section 108 of the Customs Act revealed that he was the owner of the gold brought by the petitioners. 3. The learned Standing Counsel for the respondents submits that the gold smuggled by the petitioners is liable to be confiscated under the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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