Implementation of prior tribunal order justified release of seized gold ornaments after the earlier objection ceased to exist.

The earlier tribunal direction required return of the seized gold ornaments forthwith, and the implementation application was rejected on a ground that no longer survived after the later order in the connected matter. In that changed position, the High Court found no basis to continue withholding relief and directed release of the 34 pieces of gold ornaments to the petitioner, subject to compliance with necessary formalities.

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Issues: Whether the seized gold ornaments were liable to be released to the petitioner in implementation of the earlier tribunal order, and whether the rejection of the implementation application could stand.

Analysis: The earlier order allowing the appeal had directed return of the 34 pieces of gold ornaments forthwith. The ground on which the Tribunal had rejected the implementation application no longer survived in view of the later order passed in the connected matter. On that footing, the Court found no reason to withhold relief. It directed release of the seized gold ornaments to the petitioner after compliance with necessary formalities.

Conclusion: The petitioner succeeded, and the seized gold ornaments were ordered to be released.

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