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TMI Blog2018 (10) TMI 1943X X X X Extracts X X X X X X X X Extracts X X X X ..... HNAVALLI For the Appellant : Mr. B. Vijay Karthikeyan For the Respondent : Mr. A.K. Jayaraj JUDGMENT [PUSHPA SATHYANARAYANA, J.] The writ appeal is directed against the order dated 21.02.2018 passed by the learned single Judge in W.P(MD)No.3124 of 2018. 2. The writ petition was filed by the respondent / writ petitioner for quashing the seizure order made by the third appellant in OR.No.22/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... she had attempted to smuggle 24 ct. gold unfinished gold chain and two unfinished gold bangles. It is further contented that the respondent had violated the Baggage Rules 2016. 6. He would further submit that the allowance for jewellery in terms of Rule 5 of the Baggage Rules, 2016, is that a person residing abroad for more than one year, on return to India, shall be allowed clearance free of dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It is also further stated that it was open to the authorities to initiate appropriate action in accordance with Section 124 of the Customs Act, 1962. The said order was passed in February, 2018. Admittedly, no progress in the proceedings has been shown. Though the release of the seized items was directed to be given forthwith on deposit of the sum, the said order is also not complied with by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that gold as such, is a prohibited item and the same could not be released on payment of redemption fine and duty, if the person carried it for somebody else. 10. In reply, the learned counsel for the respondent cited various authorities of this Court and stated that it is only the release of the seized goods ordered whereas, the proceedings under Section 124 had to go on. Admittedly, the author ..... X X X X Extracts X X X X X X X X Extracts X X X X
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