Writ appeals disposed without merits review; Rs 3,00,000 deposit and re-export allowance do not change outcome

HC disposed of the writ appeals without addressing their merits, upholding that a deposit of Rs. 3,00,000 as an enhanced penalty for release of gold chains and the allowance for re-export of confiscated gold jewellery do not alter the outcome. The court declined to examine merits and left any right of the respondents to seek a refund to be determined strictly in accordance with applicable statutory provisions.

---

---

Writ Appeals challenged the orders in W.P. Nos. 2594 and 2595 of 2011 dated 16.03.2011, which had set aside an order of the third respondent dated 24.12.2010 insofar as it related to deposit of Rs. 3,00,000 as enhanced penalty and directed release of goods for re-export. The impugned holding was retained in the Court's own words: "12. In view of the averments made on behalf of the petitioner, as well as the respondents and in view of the submissions made on behalf of the parties concerned and on a perusal of the records available and on considering the decisions cited supra, this Court finds it appropriate to set aside the impugned order of the third respondent, dated 24.12.2010, in so far as it relates to the deposit of Rs. 3,00,000/-, being the enhanced penalty imposed on one Rahamathullah, for the release of the gold chains and to direct the second and the third respondents to release the goods in question for the purpose of re-exporting the same, without imposing any conditions, as per the provisions of the Customs Act, 1962." Proceedings show the appeals were admitted; subsequently, affected passengers paid re-export fines and personal penalties and confiscated gold jewellery was allowed for re-export on 27.07.2011. The Court declined to address merits and disposed the appeals; any right to claim refund remains "subject to the statutory provisions."

---