Petitioner to Pay Duty for Release of Seized Gold Jewelry

The court directed the release of seized gold jewellery upon payment of duty liability by the petitioner. The petitioner agreed to pay the duty amount, while the authorities would issue a show cause notice for warehousing charges and interest. The court did not determine the charges and interest, leaving it to the appropriate authority for adjudication.

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Issues involved:
The issues involved in the judgment are related to the release of seized goods, duty liability, warehousing charges, and interest payment under the Customs Act.

Release of Seized Goods:
The petitioner sought the release of gold jewellery and gold studded jewellery seized by the authorities. Despite depositing the redemption fine, the goods were not released. The respondents cited the duty and charges payable by the petitioner as the reason for non-release. The petitioner agreed to pay the duty amount, and the respondents agreed to release the goods upon payment of the duty liability.

Duty Liability and Charges:
The respondents mentioned that the petitioner was liable to pay duty, warehousing charges, and interest on the duty amount. The petitioner agreed to pay the duty amount quantified at Rs. 5,08,625 under Section 28 of the Act. The respondents agreed to issue a show cause notice regarding warehousing charges and interest liability, and the appropriate authority would pass an order after giving the petitioner an opportunity to challenge it.

Judgment:
The court directed the release of the goods upon payment of the duty liability by the petitioner. The petitioner was required to file an undertaking and pay warehousing charges and interest after adjudication. The appropriate authority would issue a show cause notice regarding charges and interest liability, and pass an order after giving the petitioner an opportunity to challenge it. The court did not express any opinion on the warehousing charges and interest liability, leaving it to the appropriate authority to decide.

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