9911796707
TMI Blog2023 (8) TMI 1006X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods in question in spite of the fulfillment of condition imposed by the Revisional Authority by making payment of redemption fine though by a delay of 15 days and penalty of Rs.50,000/- within time and that the respondents authority concerned has not challenged the aforesaid order of the Revisional Authority any further, the action of the respondents authority concerned in not releasing the gold in question is very harsh, arbitrary and illegal. The petition is disposed of by directing the respondent authority concerned to release the gold in question and allow the petitioner to re-export the same as per the order of the Revisional Authority dated 10th October, 2019, within a period of 30 days from the date of communication of this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation by an order dated 10th of October, 2019 by modifying the order of the Adjudicating Authority by recording detailed, reasoned order particularly paragraph 5 of the aforesaid order of the Revisional Authority is relevant which is quoted as hereunder : On examination of the relevant case records, the Commissioner (Appeals)'s order and the Revision application, it is observed that in the instant case, it is evident that applicant is the bona fide owner of impugned goods and the applicant had requested the Commissioner (Appeals) to allow the re-export of impugned goods. Section 80 of the Customs Act, 1962 provides that the detained imported goods can be re- exported at the request of the passenger where he/she is returning from In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs.50,000/-(Fifty thousand only) as ordered by the Assistant Commissioner and upheld by the Commissioner (Appeals) on the applicant under Section 112 of the Customs Act, 1962 is upheld. The above fine and penalty should be paid within 30 days of the receipt of the order. Petitioner submits that the aforesaid order of the Revisional Authority by which the petitioner was asked to re-export the impugned gold item on condition of making payment of redemption fine of Rs. 2 lakh and a penalty of Rs.50,000/- was not further challenged by the Revenue Authority before any higher forum. Petitioner further submits that the condition of the aforesaid order of the Revisional Authority was complied by the petitioner by making payment of penalty wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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