TaxTMI 
TaxTMI 
TaxTMI 
2025 (5) TMI 1769
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....ngly, the applications are allowed. Delay of 3 days and 7 days in filing and re-filing the appeal is condoned. 2. The applications stand disposed of. LPA 345/2025 & CM APPL.31402/2025 3. Present Letters Patent Appeal has been filed assailing the judgment dated 11.02.2025 passed by the learned Single Judge in the writ petition bearing W.P.(C) 11604/2019 filed by the appellant seeking a direction to the respondent to comply with its own order dated 17.05.2018, in terms of which the appellant was allowed to get his gold weighing 755.50 grams released and, further, directing an independent agency to investigate/enquire into the case for the illegalities committed in the matter. 4. The facts, in a nutshell, are that the appellant was apprehe....
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....n against the errant officers, which was filed by the respondent on 17.03.2023. Thereafter, on 21.03.2023, learned Single Judge directed that the appellant is entitled for return of the gold or the equivalent amount of 755.50 grams of gold, as on the date of the return of the said amount. In compliance with such directions, a payment in the sum of Rs. 14,63,618/- was made to the appellant by the respondent. However, the appellant contended that as per his calculation, he is entitled to an additional sum of Rs. 3,14,255/- from the respondent in lieu of excess custom duty paid by him. 7. Vide impugned judgement dated 11.02.2025, learned Single Judge disposed of the underlying writ petition noting that the prayers in the petition stood satisf....
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....ounsel also submits that the prayer to direct an independent agency to investigate/enquire into the case for the illegalities committed in the matter has also not been considered by the learned Single Judge. He states that despite directions by this Court in the order dated 24.02.2023 directing the respondent to file a comprehensive status report on the action taken against the errant officers, the same has neither been complied with nor the updated status of such investigations has been informed to the Court. 10. After having heard the learned counsel for the appellant and perusing the records of the case, we find absolutely no reason to interfere with the impugned judgment passed by the learned Single Judge. The learned Single Judge in t....
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....stoms dated 06.09.2022 [hereinafter referred to as the "Instructions"] in this behalf to submit that the calculation has been done in accordance with these Instructions. Learned Counsel for the Respondent further submits that what the Petitioner in fact is asking is that the value of the gold be calculated on a particular date and the value of customs duty be calculated on another date, which is not permissible in law. 10.3 Learned Counsel for the Respondent also seeks to rely upon a judgment passed by the Division Bench of this Court in Mohammad Zaid Salim v. Commissioner of Customs (Airport and General) wherein, after referring the aforesaid Instructions, the Court has given an observation that the Instructions lay down a fair and logic....
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....old to SPMCIL; and ii. If the seizure is made at any place other than Customs area, calculation shall be based on the average market price of gold on the date of transfer of such seized/confiscated gold to SPMCIL." [Emphasis Supplied] 11.1 Clause 3 .1.1 of the Instructions provide for the determination of the value of the gold at the time of seizure by recording the average market price per 10 gms. based on the price reported in three National Economic Dailies. Clause 3.1.2(i) of the Instructions states that where the seizure is made in the customs area, the calculations shall be based on the value of gold on the date of such seizure. 12. Concededly and in terms of the orders passed by this Court, the Petitioner has received the val....