2018 (10) TMI 1943

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..... g of the seizure order was sought, the learned single Judge, has only directed the return of the gold seized. It is for the Department to proceed with the show cause notice and any reply filed by the respondent to be considered. When it is open to the authorities to proceed in the manner known to law, the appeal filed by them is unwarranted and the same does not merit any consideration and it is dismissed. Appeal dismissed.
THE HONOURABLE MRS.JUSTICE PUSHPA SATHYANARAYANA AND THE HONOURABLE MRS.JUSTICE T. KRISHNAVALLI 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 .....

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..... 40 grams with a value cap of ₹ 1,00,000/-, if it is brought by a lady passenger. As the respondent arrived carrying one unfinished gold chain and two unfinished gold bangles and the value was ₹ 4,64,057/-, the authorities had to intercept. It is his further case that the respondent attempted to exit the customs area of the airport through green channel which is meant for passengers who have no dutiable items to declare. 7. The learned single Judge passed the order following the order passed in W.A.No.582 of 2011, directing the writ petitioner / respondent to pay 50% of the duty and on such payment directing the appellants to release the seized items forthwith. It is also further stated that it was open to the authorities to ini .....

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..... go on. Admittedly, the authorities have not proceeded with the enquiry in this regard. In the event, the respondent is found guilty, it is always open to the authorities to proceed in the manner known to law. Though in the writ petition quashing of the seizure order was sought, the learned single Judge, has only directed the return of the gold seized. It is for the Department to proceed with the show cause notice and any reply filed by the respondent to be considered. When it is open to the authorities to proceed in the manner known to law, the appeal filed by them is unwarranted and the same does not merit any consideration and it is dismissed. No Costs. Consequently, connected miscellaneous petition is closed.
Case laws, Decisions, J .....

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