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TMI Blog2015 (3) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... ed were found 'not guilty', and were discharged under Section 135(1)(i) of the Customs Act, 1962. The sale consideration of the gold however, was not directed to be released - Held that:- In the reply, it is stated that the consequential benefits, as claimed by the petitioner, in pursuance to order of CEGAT dated 30.12.1997, were neither quantified, nor any direction was issued to assess and to pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hukla ORDER 1. This writ petition has been filed with the following prayers :- (a) to direct the respondents to return impugned 50 gold biscuits which were seized by Customs Department on 2.6.1993, to the petitioner forthwith: (b) in the alternative, if respondents are unable to return the gold biscuits, they may be directed to pay immediately ₹ 3 Lacs against the undervaluin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roceedings and seized the gold under Section 111(b) and (d) of the Customs Act, 1962. The gold was finally confiscated under Section 115 of the Customs Act, 1962 with penalties, and was sold. A criminal case was also registered, which was decided by the Chief Judicial Magistrate (Economic Offences), Jaipur. In prosecution case No.68/94, the accused were found 'not guilty', and were dischar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alse or manipulated, or that the persons shown in the documents were not the real persons, who had imported the said goods. 4. The CEGAT, after allowing the appeal on recording satisfaction that the Department had not established the allegations, nor the preponderance of probabilities against the appellants was such that the confiscation and penalties be maintained. Granting benefit of doubt t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CEGAT was required to assess, compute and issue directions for any consequential benefits, which it had intended to be paid in the order. This Court under Article 226 of the Constitution of India does not act as an executing court for any consequential directions. If no specific orders were passed with regard to consequential directions, the petitioner may approach appropriate authorities for it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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