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2023 (10) TMI 122

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..... ways, i.e. less than 95% as well as more than 95%. In these circumstances, clause 2.4.3 of the guidelines for disposal of seized goods as produced by the department is relied upon. In the present case appellant is claiming it to be licensed importer of the gold dore bars - Learned Authorised Representative has acknowledged that no reply has so far been received from the DRI with respect to the disposal of impugned seized gold. Also it is observed that the period of two months from the date of seizure, as is prescribed under the guidelines produced by the department, stands already expired. It is deemed necessary that the seized gold bar shall not be disposed of till further orders as may be passed. It is also held relevant that the .....

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..... reason that these were not made available to the appellants. They had obtained these reports pursuant to their application dated 18.09.23, under Right to Information Act. Hence it is prayed that the seized gold may be restrained from being disposed off till appellant gets a fair opportunity to show that the gold in question has requisite purity of less than 95%. 2. Learned Authorised Representative of the department, however, has impressed upon the guidelines for the disposal of the seized goods and has impressed upon that the gold bars seized fall under the category 2 as per those guidelines, it is the statutory mandate that the bars be disposed within two months of those being seized. Hence the department is rightly disposing them off, .....

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..... deal with, or temper with. or part or otherwise dispose of the said goods without obtaining prior permission from or directions of the office of DRI, Noida Regional Unit, Noida and to keep the detained goods in safe custody till further directions from office of DRI Noida and to produce the goods as and when required by DRI Noida. 5. Learned Authorised Representative has acknowledged that no reply has so far been received from the DRI with respect to the disposal of impugned seized gold. Also we observe that the period of two months from the date of seizure, as is prescribed under the guidelines produced by the department, stands already expired. 6. Keeping in view the above observations we deem it necessary that the seized gold bar .....

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