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Issues: Whether the respondents were required to comply with the Tribunal's order and release the seized gold jewellery after the Tribunal held that the customs proceedings in the Special Economic Zone were without jurisdiction.
Analysis: The Tribunal had set aside the confiscation and penalty order on the ground that the customs authorities had no jurisdiction to initiate the proceedings within the Special Economic Zone and had granted consequential relief. The writ court noted that the revenue had not taken effective steps to get the pending review listed before the Allahabad High Court and that the Tribunal's order therefore remained operative. In these circumstances, the appropriate course was to direct compliance with the Tribunal's final order, while securing the revenue's interests by requiring a personal bond and providing for consideration of any request for a detention certificate.
Conclusion: The respondents were directed to comply with the Tribunal's order and release the seized gold jewellery after the petitioner furnished the personal bond.
Final Conclusion: The writ petition was disposed of by granting the petitioner substantive relief of release of the seized goods, subject to the bond requirement and other incidental directions.
Ratio Decidendi: Where the appellate tribunal has finally held that customs proceedings in a Special Economic Zone were without jurisdiction and has granted consequential relief, the writ court may direct implementation of that order and require release of the seized goods, subject to protective conditions securing the revenue.
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