TaxTMI 
TaxTMI 
2025 (4) TMI 466
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....oner - Sajad Ahmed Kak seeking issuance of appropriate directions to the Respondent-Department to either return the gold to the Petitioner or refund the value of the said gold in terms of the Order-in-Appeal No. CC(A)/CUSTOMS/ D-1/ AIR/ 2020-21 dated 17th June, 2020 passed by the Respondent-Department. 4. This petition has a long drawn history. The Petitioner had travelled from Bangkok to Delhi on 10th March, 2014 and he was carrying three gold bars weighing about 457.95 grams. The Petitioner was intercepted at IGI Airport, Terminal-3, New Delhi, and the gold was detained vide detention receipt bearing No. 19397 issued on 10th March, 2014. 5. A show cause notice dated 1st September, 2014 bearing C. NO. VIII(AP)/ 10/P&I/579-B/2013 was ....
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....nt from like mis-adventures in future. Further, the appellant is also liable to pay the Customs Duties as applicable. The adjudicating authority is hereby directed to convey the specific duty amount to the appellant within 15 days of receipt of this order." 8. As per the above order, the Petitioner was permitted to redeem the goods with a fine of Rs. 3,50,000/- and the Adjudicating Authority was to convey the specific duty amount to be paid by the Appellant within 15 days. Unfortunately, the said amount was not conveyed to the Petitioner. Despite repeated letters written by the Petitioner, the same was left unattended. It is also submitted by the Petitioner that in the meantime, the gold was also disposed of by the Respondent-Department ....
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....ed 30.05.2016 & 08.08.2016. The Adjudicating Authority has also noted that the Appellant had been visiting Airport in this regard. 5.3 I find that the refund claim has been rejected on the ground that the Appellant had applied for refund after the expiry of eligible period of one year and therefore the refund is not tenable in terms of Section 27 of the Customs Act, 1962. However, it is noted that the refund claim of the Appellant is not covered by Section 27 of the Customs Act 1962 as it is not refund of any duty but pertains to refund of sale proceeds of confiscated goods, in respect of which an appeal was pending. Once the option for redemption has been exercised, the confiscated goods are required to be returned to the claimant....
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....is correct, the disposal would be contrary to law. 13. Moreover, the final Order-in-Appeal has also remanded the matter to the original Adjudicating Authority. This order was passed on 17th June, 2020 and till date, the Adjudicating Authority has not passed any orders, despite repeated letters dated 21st June, 2022 and 28th September, 2024 sent by the Petitioner. 14. Gold prices have also increased considerably during this period. Considering this position, the Court is inclined to direct the Adjudicating Authority, Assistant/Deputy Commissioner (Refunds) to pass the refund order within a period of one month from today. While passing the refund order, the following aspects shall be examined:- (i) whether the Petitioner was gi....