Petitioner to Apply for Release of Seized Gold Chains Under Customs Act; Authorities to Consider Application on Merits.

The Court directed the petitioner to file an application under Section 110A of the Customs Act, 1962, for the release of the seized gold chains. Upon filing, the Customs Authorities are to consider the application on its merits and potentially release the goods provisionally, subject to the petitioner depositing the entire duty and executing a bond. The writ petition was disposed of, allowing the petitioner this course of action, with no costs awarded and connected miscellaneous petitions closed.

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Issues involved:
The issues involved in this case are the seizure of two gold chains weighing 360 grams by Customs Authorities at Coimbatore Airport, the petitioner's intention to evade payment of customs duty, the issuance of a show cause notice, and the request for release of the seized goods under Section 110A of the Customs Act, 1962.

Seizure of Gold Chains:
The Customs Authorities seized two gold chains weighing 360 grams at Coimbatore Airport, alleging that they were concealed in the petitioner's underwear upon returning from Kualalampur via Singapore to Coimbatore. The petitioner denied any intention to evade customs duty and filed a reply to the show cause notice issued by the 3rd respondent.

Legal Arguments:
The petitioner's counsel requested the release of the seized gold chains under Section 110A of the Customs Act, 1962. However, the Senior Standing Counsel for the first and second respondents argued that no application under Section 110A had been filed by the petitioner, emphasizing that the seized goods could only be released upon such an application.

Court Decision:
After hearing arguments from both sides and examining the records, the Court directed the petitioner to file a proper application under Section 110A of the Act for the release of the seized goods. The Court indicated that if such an application is submitted, the Customs Authorities should consider it on its merits and release the goods provisionally in accordance with the law. The petitioner was also required to deposit the entire duty and execute a bond for the release of the seized goods, with the Customs Authorities making a decision based on the legal provisions.

Conclusion:
The Court disposed of the writ petition, granting the petitioner the liberty to file an application under Section 110A of the Customs Act for the release of the seized goods. No costs were awarded, and connected miscellaneous petitions were closed as a result of the judgment.

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