2005 (6) TMI 568

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.... D.A.Mehta 1. This petition seeks a writ, order or direction in the nature of mandamus directing the respondents to return to the petitioners 78 bars of gold weighing 9097.920 grams seized by the respondent authorities under panchnama dated 16^th January 1998 from the business premises at Surat. 2. Heard Mr.Devan Parikh, the learned advocate for the petitioner and Mr.Jitendra Malkan for the ....

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....e of show cause notice, the petitioner tendered its explanation supported by various evidences. The Commissioner (Customs) was satisfied that, out of 78 bars of gold, there was sufficient evidence to explain acquisition of 70 bars of gold and accordingly, directed that the said 70 bars of gold should be returned to the petitioners. This order was made on 23^rd January 2003. However, in relation to....

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....davit in reply sworn by one Shri N.Y.Phadatare, Assistant Commissioner (Legal), HQ, Customs House, Ahmedabad, on 16^th June 2005, to contend that the Commissioner has granted permission under Section 129D of the Act to challenge the order of adjudicating authority before CESTAT and appeal has already been filed, and further that the order of CESTAT is being challenged and appeal shall be filed wit....

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....te the petitioner therein having succeeded before the Commissioner (Appeals). The Court has also taken cognizance of the fact that despite pendency of appeal before the Tribunal, no stay was granted in favour of the Department regarding operation of the order of Commissioner (Appeals). Applying the ratio and analogy of the said decision, the petitioner is required to be granted the relief prayed f....