2025 (7) TMI 166

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.... the order dated 19th April, 2024, which is quoted hereinbelow :- "We have heard learned Counsel on either side. The learned advocates pray for an early date for hearing of the appeal at the Admission stage. The learned Advocate appearing for the respondent / assessee submits that the confiscated gold may be directed to be returned and the assessee is ready and willing to secure the interest of revenue. To consider such a prayer we grant liberty to the respondent to file an appropriate application in this appeal. As could be seen from the order of adjudication dated 23.05.2022 passed by the Additional Commissioner of Customs (Preventive), Calcutta so far as the silver granules which were confiscated the s....

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....ame the Department did not prefer any appeal to the learned Tribunal. Therefore, we affirmed the said direction and the direction was directed to be complied with within a timeframe. We are informed by the learned standing Counsel for the Department that this direction has been complied with. 4. The other aspect is for release of the gold and currency which has been in the custody of the Department. Since the appeal has been preferred against the order of the learned Tribunal which requires to be considered, we are inclined to admit the appeal on the following substantial questions of law :- i) Whether in the facts and circumstances of the instant case the Learned Tribunal is right and justified in allowing the appeal of the res....

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....12.07.2023 passed by the Learned Tribunal is perverse, bad in law and liable to be set aside ? 5. When the matter was mentioned on an earlier occasion, we were informed that a miscellaneous application being Customs Miscellaneous Application No. 75363 of 2025 has been filed by the respondent herein before the learned Tribunal, wherein certain directions have been sought for, for release of gold and currency. The Court orally made an observation to the learned senior Advocate appearing for the respondent that the application need not be pressed for the time being since this Court is inclined to take up the appeal on an early date. This broad understanding was not recorded as the Court was of the earnest belief that the same will be convey....