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        Case ID :

        2022 (9) TMI 595 - HC - Customs

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        Petitioner ordered to pay Rs.6,60,000 redemption fine for re-exporting gold articles The court directed the petitioner to pay a redemption fine and penalty of Rs.6,60,000 for re-exporting seized gold articles, specifically a chain with a ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Petitioner ordered to pay Rs.6,60,000 redemption fine for re-exporting gold articles

                              The court directed the petitioner to pay a redemption fine and penalty of Rs.6,60,000 for re-exporting seized gold articles, specifically a chain with a pendant and a bangle weighing 600 grams. Despite a communication discrepancy, the court facilitated payment arrangements, setting a deadline for the petitioner to appear for payment. Upon compliance, the court ordered the closure of the proceedings, allowing for the re-export process to proceed smoothly.




                              Issues:
                              Implementation of order dated 11.12.2020 for re-export of seized gold articles, delay in queries regarding payment of redemption fine and penalty, communication discrepancies, closure of proceedings upon deposit of redemption fine and penalty.

                              Analysis:
                              The petitioner sought direction for the implementation of an order passed by the Additional Commissioner of Customs on 11.12.2020, allowing the option of paying redemption fine and penalty for re-exporting seized gold articles. The petitioner, represented by Mr. Lokesh Bhardwaj, had been inquiring about the process of paying the redemption fine and penalty, citing delays due to Covid-19 restrictions. Issue notice was accepted by Mr. Satish Kumar, the Senior Standing Counsel for Revenue, who agreed to return with instructions and file a counter-affidavit if necessary.

                              Mr. Satish Kumar informed the court that a decision had been made by the respondent/revenue, requiring a deposit of Rs.6,60,000 for re-export proceedings of the gold articles. The subject goods, a chain with a pendant and a bangle weighing 600 grams, were to be re-exported upon payment of the redemption fine and penalty. However, there was a discrepancy as the petitioner claimed not to have received a communication dated 04.07.2022 outlining the payment details. Mr. Kumar proposed closing the proceedings upon depositing the specified amount, setting a date for the petitioner or their representative to appear for payment.

                              To facilitate a smooth process, the court extracted the relevant portion of the communication dated 04.07.2022, detailing the redemption fine and penalty to be paid for re-export. The petitioner was directed to appear before the concerned officer on 01.09.2022 at 11:00 A.M. for payment, after which re-export proceedings could commence. Following these directions, the learned counsel for the petitioner agreed to close the writ petition, and the court ordered the same accordingly.
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                              ActsIncome Tax
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