2019 (11) TMI 970

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he confiscation proceedings and in view of the acquittal, they would be entitled for release of the confiscated goods - HELD THAT:- A mere order of acquittal in the criminal proceedings would not entitle the petitioner to seek for release of the confiscated goods, particularly in the light of the fact that the confiscation proceedings have become final. When the right of the petitioner to seek for .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 7; 33,94,174/- under Section 111(d) of the Customs Act, 1962 read with Section 3(2) of the Imports and Exports Control Act, 1947. As against the said confiscation proceedings, the matter was taken before CESTAT, wherein, the order of confiscation was upheld on 22-4-1996 [1997 (89) E.L.T. 595 (Tri. - Chennai)]. The petitioner herein had thereafter filed a revision before this Court, which also came .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... not entitle the petitioner to seek for release of the confiscated goods, particularly in the light of the fact that the confiscation proceedings have become final. When the right of the petitioner to seek for release of the confiscated goods has finally been adjudicated by the Hon ble Supreme Court, a mere reference to the acquittal orders, in favour of the petitioner, from the criminal proceedin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X