2023 (8) TMI 863

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....48 grams to the petitioner. 2. The respondents have declined to return the jewels through the impugned order. Challenging the same, the present writ petition is filed. 3. Heard Mr.V.Malaiyendran, the Learned Counsel appearing for the petitioner and Mr.R.Nandakumar, Senior Standing Counsel assisted by M/s.S.Ragaventhre, Junior Standing Counsel appearing for the respondents and perused the records. 4. The learned counsel appearing for the petitioner submitted that the petitioner is working at Dubai for the past one year. The petitioner arrived in Chennai Airport on 09.02.2020. The petitioner was possessing gold chains, but the Customs Officers seized the gold under threat and coercion. The contention of the petitioner is that he had purcha....

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....arned Single Judge of this Court vide order dated 28.02.2021 after considering the rival submissions and the decisions relied upon by the petitioner therein, directed the respondents therein to release the gold jewels in question, provisionally, to the petitioner therein, forthwith, on payment of customs duty and the redemption fine, as per the Notification dated 01.03.2003 and as per Section 125 of the Customs Act, 1962, subject to the adjudication proceedings to be conducted by the authorities concerned and also directed the petitioner therein to cooperate fully in the said proceedings. Against the said order, the Department had filed a Writ Appeal in W.A.No.582 of 2011 before the First Bench of this Court. The First Bench of this Court, ....

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....sioner of Customs, Chennai and others vide order dated 20.04.2018 granted relief to the petitioners therein. Thus, the consistent view of the Division Bench of this Court as well as the learned Single Judges of this Court is to return the seized gold to the passenger/owner on payment of 50% of the duty. It was also further clarified that if the petitioners therein are found guilty, it is always open to the authorities to proceed further in the manner known to law. 8. Once the gold is seized by the proper officers under Section 110 of the Customs Act, 1962, the petitioner is entitled to release of the gold, which are detained pending adjudication proceedings, in terms of Section 110-A of the Customs Act, 1962. As per Section 110-A of the C....

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....issioner of Customs, Trichy [2022 (381) ELT 59 (Mad)] and submitted that in a similar circumstance, this Court in the aforesaid decision directed the petitioner therein to pay 50% of customs duty in cash and furnish 50% security in the form of bank guarantee for the balance 50% of the customs duty and on production of such bank guarantee and payment of duty, the seized gold chains are directed to be released forthwith. Hence, the same condition may be imposed, so that, the revenue of the Nation would be saved. 10. Considering the rival submissions and on perusal of the materials this Court has giving its anxious consideration. It is seen that the respondents have treated the gold as prohibited items. But the Hon'ble Apex Court in the c....