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TMI Blog2006 (11) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... ether for consideration. 2. On the presumption that 78 bars of gold had been clandestinely imported, the Revenue Department seized the same on 16th January, 1998, and issued show cause notices to the concerned parties as to why the said 78 gold bars, said to be of foreign origin, should not be confiscated under Section 111(d) of the Customs Act and also why personal penalty should not be imposed under Section 112(a) of the said Act. Initially, the Commissioner of Customs, by his Order dated 10th November, 2000, ordered confiscation of the seized gold bars. The said order was challenged before the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) which by its Order dated 23rd August, 2001 set aside the order of confiscation p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The noticees also filed a Writ Petition, being S.C.A. No. 7342/2005, before the Gujarat High Court at Ahmedabad, inter alia , praying for release of the 78 bars of gold. By its Orders dated 24th June, 2005 and 7th July, 2005, the High Court directed the petitioners and their authorities to release to the noticees all the 78 bars of gold. 6. After the High Court had directed the release of the 78 bars of gold, the appeals filed by the Department came up for final hearing and disposal before CESTAT on 21st July, 2005. Holding that no relief could be granted since the High Court had already directed release of the 78 bars of gold, the Tribunal dismissed the appeals filed by the Department. 7. All these special leave petitions arise o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id fact had been brought to the notice of the High Court but the High Court had held that it was no longer possible to entertain such a plea since the pendency of the appeals filed by the Department had not been brought to the notice of the Tribunal when the appeals filed by the noticees were disposed of. 11. Mr. Radhakrishnan urged that in the interest of justice the orders passed by the Tribunal in appeals preferred by the noticees were required to be set aside and the Tribunal should be directed to take up all the appeals, including the appeals filed by the Department, together, for disposal. 12. The aforesaid submissions were vehemently opposed on behalf of the noticees and it was pointed out that the High Court had dealt with t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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