2018 (8) TMI 967

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....AUGUSTIAN, SRI.M. A. BABY AND SMT.LINDA.M. J. For The Respondent : SRI.SREELAL N. WARRIER, SC, SRI.RAMAVARMA REGHUNATHAN THAMBURAN, SC, SRI.SANDEEP GOPALAKRISHNAN And SMT.JINNU SARA GEORGE JUDGMENT When this writ petition was filed, the factual position involved was that gold weighing 4346.890 gms., confiscated through Ext.P4 order issued by the Commissioner of Customs/first respondent he....

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....hin, as per letter dated 19.04.2018. This Statement is being filed without prejudice to the right of the respondent to file a detailed counter affidavit if necessary in the matter. 3. The subject petition is filed for modifying the order of release of 4346.890 grams of Gold which was allowed to be redeemed by the Customs, Excise and Service Tax Appellate tribunal (CESTAT) as per Exhibit P....

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.... "SECTION 130. Appeal to High Court. - (1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal on or after the Ist day of July, 2003 (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of customs or to the value of goods for the purposes of assessment), if the High Court i....

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....Court is pleased to grant the petition, the liabilities of duty and penalty already imposed by the Adjudicating Authority in Order -in -Original No. 01/2016-17 dt. 30.05.2016 on the subject gold proposed to be released to M/s Southern Gold may be transferred to the petitioner in addition to the duty/penalties already confirmed/imposed on him/his firm. 7. If the gold is released to the pet....