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TMI Blog2016 (9) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... release of the confiscated goods - impugned order is modified to direct the Assistant Commissioner to release the confiscated gold after confirming that the redemption fine has been paid by appellant – appeal disposed off. - C/86113/2015 - A/89203/16/SMB - Dated:- 6-5-2016 - Shri C J Mathew, Member (Technical) Shri P.V. Sadavarte, Advocate for the appellant Shri M.K. Mall, Asstt. Commissioner (AR) for the respondent ORDER The issue of maintainability which has been raised in the matter is disposed of by discharge of show cause notice and the appeal is taken up for hearing. 2. There is considerable satisfaction in disposing off this appeal which has survived long after Parliament rescinded the Gold (Control) Act, 196 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f restructuring that spawn new formations, the appellant found itself within the jurisdiction of Collector of Customs (Appeals), Indore which was communicated vide letter no. G/1-Gen-35/92/Appeal (GC) dated 16th September, 1992. According to the official records, the file relating to this matter was sent to Indore on the 28th April 1992. It would appear that no further action was taken by that authority too in the matter. 6. With the aforesaid direction yet to be complied with, the immediate provocation for present appeal commenced with the appellant, who had not exercised the option allowed by the original authority to redeem the gold ornaments, now approaching the Assistant Commissioner of Customs Central Excise, Amravati for doing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve. On a perusal of the order of confiscation, it is noticed that there is no time-limit specified for exercise of that option. Exercise of that option cannot, therefore, be denied at any stage and an appeal, even if pending, is not affected by exercise of such option. 8. The Gold (Control) Act of 1968 has ceased to exist in statute books for over two and half decades and a more pragmatic response, even if not specifically provided in the law, is warranted. When the law itself favours the individual, a negative attitude is certainly not called for. 9. I am also informed that the appellant had faced the proverbial back wall in his attempts to pay out the redemption fine stipulated in the order of confiscation. The desire to contribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oned in the grounds of appeal filed by the appellant, describing the details of the case, have come to the notice of this office only on receipt of the appeal filed by the appellant in this office. 6.3 Further, even assuming that such appeal as claimed by the appellant is pending at the Commissioner (Appeals) level in the department, even then the appellant is himself claiming to have withdrawn the same vide his letter dt. 04/10/2012 submitted to the Commissioner, Central Excise and Customs, Nagpur. So, under the said situation, there is nothing left to be decided now. 10. Contrary to the finding of the appellate authority that the letter of the Assistant Commissioner of Central Excise, Amaravati dated 18th September 2014 is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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