2019 (11) TMI 1018

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....petition was to direct the Customs Authorities to clear its two consignments of gold granules imported vide Bills of Entry Nos. 3197568 and 3197569 both dated 12-5-2019. 2. While so I.A. No. 2 of 2019 was filed by the petitioner firm seeking amendment of the prayer in the writ petition to the effect that it should be permitted to re-export the said gold granules, which were imported by it un....

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....arned Counsel fairly concedes that no show cause notice has been issued as on date with regard to the said consignments of gold granules. We are of the opinion that without a show cause notice being issued with regard to the confiscation of the goods or for redemption thereof on payment of fine, the interests of the Revenue may not be jeopardized at all. 6. In that view of the matter, we fin....