TMI Blog2017 (7) TMI 706X X X X Extracts X X X X X X X X Extracts X X X X ..... - petition allowed - decided in favor of petitioner. - W. P. No. 5744 of 2017 - - - Dated:- 11-7-2017 - T. S. Sivagnanam, J. For the Petitioner : Mr.B.Kumar, SC for Mr.T.Sudhan Raj For the Respondents : Mrs.Hema Muralikrishnan ORDER Heard Mr.B.Kumar, learned senior counsel representing Mr.T.Sudhan Raj, learned counsel for the petitioner and Mrs.Hema Muralikrishanan, learned senior panel counsel for the respondent department. 2. With the consent of the learned counsel appearing on either side, the writ petition itself is taken up for disposal. 3. The petitioner has filed this writ petition seeking for implement of the order passed by the Commissioner of Customs (Appeals) dated 13.01.2017. In the said order, the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court of Punjab and Haryana in the case of NVR Forgings vs. Union of India reported in 2016 (335) E.L.T. 679 (P H), the writ petitions were disposed of, giving certain directions. The operative portions of the said order read thus: 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 again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r and the same has been dismissed on 07.11.2016. Therefore, as on date, the revisional authority would not have jurisdiction to proceed with the revision as 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. 5. 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) du ..... X X X X Extracts X X X X X X X X Extracts X X X X
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