2018 (1) TMI 577

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....shikesh J Mehra, Advocate For The Respondent : Mr Sudhir M Mehta, Advocate ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. The petitioner is aggrieved by the action of the respondents authorities in not acting upon the appellate order dated 10.09.2015 and in not releasing the gold seized from the custody of the petitioner. 2. Facts are as under:- 2.1 The petitioner, trav....

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....onfiscation of the packing material. 2.2 The petitioner challenged the Order in Original before the Appellate Authority. The Appellate Authority by its order dated 10.09.2015 granted partial relief to the petitioner and passed the following order:- "(i) I order that the gold seized under Section 111(l) and (m) of the Customs Act, 1962 may be released on payment of appropriate duty alon....

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....is willingness to abide by the conditions of the appellate order. The authorities did not grant the request. Hence, this petition. 3. Having heard learned Counsel for the parties and having perused documents on record, we notice that presently, the order of the appellate authority is in force. Under such order, the direction of the competent authority of absolute confiscation of the gold is mod....

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....ate authority passed such order. By safeguarding the interest of the Department, we propose to direct release of the gold. 5. Under the circumstances, the petition is disposed of with following directions:- I. The petitioner shall fulfill all the conditions of the appellate order dated 10.09.2015. In other words, the petitioner shall deposit the duty with interest on the gold consignme....