Release of confiscated gold ornaments follows Tribunal's setting-aside of confiscation, with refund of pre-deposit flowing from that order.

The Tribunal having set aside confiscation of the gold ornaments under Sections 111(b) and 111(d) of the Customs Act, 1962, the respondents were required to give effect to that order by releasing the ornaments without further substantive adjudication. The Court directed the respondents to act on the Tribunal's decision and expedite release within 15 days of communication of the order. It also recorded that the petitioner's entitlement to refund of the pre-deposit followed from the Tribunal's order and did not call for a separate direction.

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Issues: Whether the respondents were to release the gold ornaments in terms of the Tribunal's order setting aside confiscation and whether the petitioner was entitled to refund of the pre-deposit.

Analysis: The Tribunal had held that the goods were not liable to confiscation under Sections 111(b) and 111(d) of the Customs Act, 1962 and had set aside the confiscation order. The respondents stated that they were taking steps to release the gold ornaments. In view of the imminent compliance with the Tribunal's order, no further substantive adjudication was required in the writ petition. The Court also noted that the petitioner's claim for refund of the pre-deposit flowed from the Tribunal's order and did not require a separate direction.

Conclusion: The respondents were directed to act on the Tribunal's order and expedite release of the gold ornaments within 15 days of communication of the order. The petitioner was held entitled to refund of the pre-deposit.

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