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TMI Blog2016 (12) TMI 1108X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in a writ petition was set aside. Taking into consideration of the fact that orders have been passed by the Commissioner (Appeals) during September/December 2015, the gold bars/jewellery cannot be endlessly be retained by the Department, more so, when the petitioner has consented before the adjudicating authority as well as the appellate authority who have granted the relief of re-export subject to payment of redemption fine and penalty - - W.P.Nos.26496 to 26498 of 2016, W.M.P.Nos.22708 to 22710 of 2016, W.P.No.26496 of 2016 - - - Dated:- 1-12-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr. S. Krishnanandh For the Respondents : Mr.B.Rabu Manohar ORDER Heard Mr.S.Krishnanandh, learned counsel for the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent and therefore, the petitioner is before this Court by way of these writ petitions. 3. The respondents in the counter affidavit have made elaborate reference to the factual details. However, those details cannot be gone into in these writ petitions as the Department were unable to succeed before the Commissioner (Appeal-I). The only issue to be seen is as to whether a direction should be issued to the respondent to release the gold bars/jewellery within a time frame. The only defence raised by the respondent is that the petitioner have filed revision before the Central Government against the orders passed by the Commissioner (Appeals). Though such revisions are pending before the revisional authority/Central Government, the Hon'bl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the Joint Secretary of the Central Government is the officer equivalent in cadre to that of the Commissioner who passed an order in appeal, which is sought to be implemented by way of these writ petitions. 4. The learned senior panel counsel appearing for the respondent has produced a communication from the Central Board of Excise and Customs dated 16.11.2016 from which it is seen that the above legal position has been accepted by the Department and they are taking remedial measures. Taking into consideration of the fact that orders have been passed by the Commissioner (Appeals) during September/December 2015, the gold bars/jewellery cannot be endlessly be retained by the Department, more so, when the petitioner has consented before th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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