Court orders release of seized gold biscuits under Customs Act despite delay, grants liberty to revive petition if needed.

The court disposed of the writ petition regarding the release of seized gold biscuits under the Customs Act, 1962. Despite a favorable order from CEGAT for release, the biscuits were not released for over fifteen years. The court presumed the release had occurred due to lack of response from the petitioner and granted liberty to revive the petition if needed. Emphasizing the presumption in favor of CEGAT's order implementation, the court indicated no further adjournment was necessary.

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Issues:
Release of seized gold biscuits under Customs Act, 1962 after a favorable order from CEGAT.

Analysis:
The writ petition sought the release of twenty-one FM gold biscuits seized by the respondents in 1997 at Jodhpur. The Commissioner of Customs passed an order challenged by the petitioner before the Customs, Excise & Gold (Control) Appellate Tribunal (CEGAT). The matter was remanded for a hearing, resulting in an order for release of the biscuits. The Union of India appealed this decision, but CEGAT upheld the Commissioner's order, stating that the gold biscuits were not liable for confiscation under Section 111 of the Customs Act, 1962, and no penalty could be imposed. Despite the favorable order, the biscuits were not released, prompting the writ petition after more than fifteen years.

The petitioner's counsel mentioned sending a registered letter to the client regarding the release status of the biscuits, but no response was received. The court presumed the release of the biscuits in the intervening fifteen years, considering the lack of response from the petitioner. Consequently, the court decided to dispose of the writ petition, granting the petitioner the liberty to revive the petition if the biscuits were not released or if CEGAT's order was not implemented. The court emphasized that the presumption was in favor of the implementation of CEGAT's order unless proven otherwise, indicating that further adjournment was unnecessary.

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