2006 (7) TMI 215

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....ized from the possession of Smt. Nirmala Mitra under reasonable belief that those were smuggled. The authorities passed orders for their confiscation. The matter came to the learned Tribunal. The learned Tribunal set aside the order and directed release of the gold. The Department has filed this case and is pending before this court. The learned Tribunal is, in implementation of its order, insisti....

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....taken into consideration as the Tax Case is pending before this Court against the final order of confiscation passed by the learned Tribunal. In such a situation, recording such a finding and passing the order as instructed above, may give an impression that it is being pre-judged. It is true that the learned Tribunal has power to initiate a contempt proceeding, but such finding in view of pendenc....