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2022 (4) TMI 271

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..... oners are not connected and had travelled independently, there is too much of coincidence as all them had carried gold bangles and the reason given is marriage in their family, the weight of the gold bangles carried by each of the petitioners and the reasons given in the affidavit filed in support of the writ petitions are almost identical except in the case of the petitioner. Prima facie it appears that they were working in tandens. All the four petitioners have purchased gold bangles weighing identically. The reasons given are also almost similar. However, it is noticed that the consistent view of this Court in all the writ petitions cited by the learned counsel for the petitioners indicate that gold ornaments can be released subject to t .....

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..... and issued Detention Receipt. It is submitted that under similar circumstances, the Court has allowed the release of the seized gold/ornaments on payment of 50% of the duty in terms of the order of this Court in W.P.No.1421 of 2011, dated 28.02.2011 as modified by an order, dated 01.04.2011 in W.A.No.582 of 2011 in the case of import by one T.Elavarasan. It is further submitted that the review against the order of the Division Bench in W.A.No.582 of 2011was also dismissed vide order, dated 25.04.2011 and a further appeal before the Hon'ble Supreme Court was also dismissed. It is therefore submitted that the respective petitioners are entitled to clear for the seized gold on payment of 50% of the customs duty. 3. The learned counsel fo .....

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..... titioners have filed these writ petitions. 5. I have considered the arguments advanced by the learned counsel for the petitioners and the learned Senior Standing Counsel for the respondents. 6. Though the learned counsel for the petitioners submits that these petitioners are not connected and had travelled independently, there is too much of coincidence as all them had carried gold bangles and the reason given is marriage in their family, the weight of the gold bangles carried by each of the petitioners and the reasons given in the affidavit filed in support of the writ petitions are almost identical except in the case of the petitioner in W.P.(MD).No.3469 of 2022. Prima facie it appears that they were working in tandens. Paragraph 3 of t .....

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..... bove purchase of the gold jewellery viz., four bangles in Singapore, the petitioner arrived in Trichy Airport on 24.12.2021 vide Air India Express IX 681. Immediately on his arrival, he had declared before the Trichy Airport Customs Officers about the possession of the above four gold bangles Viz., 199.2 grams totally. The above officers without accepting the same had taken his passport and asked him to wait for more than six hours on the same day in Airport. Thereafter, the above officers had enquired and the petitioner had informed the above officer that, the petitioner is coming back to India after two years and the above gold bangles were puchased by the petitioner vide the invoice furnished and the above gold jewellery were also purcha .....

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..... r arrived in Trichy Airport on 24.12.2021 Vide Air India Express IX 681. Immediately on his arrival, he had declared before the Trichy Airport Customs Officers about the possession of the above four gold bangles viz.,200.9 grams totally. The above officers without accepting the same had taken his passport and asked him to wait for more than five hours on the same day in Airport. Thereafter, the above officers had enquired and the petitioner had informed the above officer that, the petitioner is coming back to India after two years and the above gold bangles were purchased by the petitioner vide the invoice furnished and the above gold jewellery were also purchased by the petitioner's hard earned money in Singapore." 8. The weight of go .....

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..... nd that they were perhaps acting in concert for a third party, I am also inclined to add additional conditions by directing the petitioner to furnish the bank guarantee for the balance 50% of the duty. 10. In the result, these writ petitions are disposed of by directing the respective petitioners to pay 50% of customs duty in cash and furnish 50% security in the form of bank guarantee for the balance 50% of the customs duty. On production of such bank guarantee and payment of duty, the seized gold bangles are directed to be released forthwith. The respondents are directed to complete the adjudication proceedings within a period of six months from the date of receipt of copy of this order. The petitioners are directed to co-operate with the .....

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