2014 (12) TMI 1393

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....que For the Petitioner : Advs. Sri. K.R. Vinod, Ms. Jency Susan Jose, Sri. V. Sri Nath. For the Respondent : R1 by Sri. Thomas Mathew Nellimoottil, SC, R2 by Sri. N. Nagaresh, Assistant Solicitor General, R3 & R4 by Adv. Sri. John Varghese, SC. JUDGMENT Petitioners are licensees in Cochin Special Economic Zone. Petitioners submit that there is a case registered against the second petit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... these goods are part of smuggled goods and enquiry is initiated against the petitioners. Petitioners fail to cooperate with the officials. 3. I am of the view, primary authority is to decide whether this gold articles are liable to be released to the petitioners is the authority under the Customs Act. If the gold articles brought by the petitioners are clearly identifiable and it is only for t....