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2018 (1) TMI 577

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..... The Respondent : Mr Sudhir M Mehta, Advocate ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. The petitioner is aggrieved by the action of the respondents authorities in not acting upon the appellate order dated 10.09.2015 and in not releasing the gold seized from the custody of the petitioner. 2. Facts are as under:- 2.1 The petitioner, travelling from abroad, landed at Sardar Vall .....

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..... The petitioner challenged the Order in Original before the Appellate Authority. The Appellate Authority by its order dated 10.09.2015 granted partial relief to the petitioner and passed the following order:- "(i) I order that the gold seized under Section 111(l) and (m) of the Customs Act, 1962 may be released on payment of appropriate duty along with applicable interest; (ii) I impose Redem .....

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..... authorities did not grant the request. Hence, this petition. 3. Having heard learned Counsel for the parties and having perused documents on record, we notice that presently, the order of the appellate authority is in force. Under such order, the direction of the competent authority of absolute confiscation of the gold is modified. The gold seized would be released on payment of appropriate duty .....

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..... rtment, we propose to direct release of the gold. 5. Under the circumstances, the petition is disposed of with following directions:- I. The petitioner shall fulfill all the conditions of the appellate order dated 10.09.2015. In other words, the petitioner shall deposit the duty with interest on the gold consignment in question. The petitioner shall also deposit the redemption fine. II. Couns .....

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