2026 (4) TMI 84

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the following reliefs :- "(a) Issue a Writ of mandamus or any other Writ, Order, or Direction directing the Respondents to forthwith release the salt water pearls valued at Rs. 1,61,41,041 confiscated under Order-in-Original No. ADCP/TK/ADJN/03/2023-24/R&I dated 31.10.2023 by the Respondent from the Petitioner, for the limited purpose of re-export to the Petitioner's country of origin, on the basis of redemption fine and penalties already paid amounting to Rs.78,00,000/- viz D.D.No.003052 dated 11.11.2025. (b) Quash and set aside the said Letter dated 11.03.2026 addressed by the Office of the Commissioner (Preventive), through the Assistant Commissioner. (c) Pending the hearing and final disposal of the present Pe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....subject goods on payment applicable Customs Duty thereof and redemption fine of Rs.6000,000/- (Rupees Sixty Lakhs only) under the provisions of section 125 of the Customs Act, 1962. (b) I impose a penalty of Rs. 6,00,000/- (Rupees Six Lakhs only) on Mr. Elyas Kastantin, SURIAN NATIONAL (HOLDER OF ARMENIAN PP No. BA3520111 and SYRIAN PP No. N 013235346) under section 112(a) of the Customs Act, 1962 in present case of seizure of natural slat water pearls having value of Rs. 1,61,41,041/-. (c) I impose a penalty of Rs. 50,00,000/- (Rupees Fifty Lakhs only) on Mr. Elyas Kastantin, SYRIAN NATIONAL (HOLDER OF ARMENIAN PP No. BA 3520111 and SYRIAN PP No. N 013235346) under section 114AA of the Customs Act, 1962 in present case of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as also the additional penalty as imposed on the two persons which is Rs. 6,00,000/- each totaling to an amount of Rs. 78,00,000/- has already been deposited. On such premise, the petitioner made an application dated 11th November 2025 (Exhibit D page 145 of the paper-book) praying for release of the said goods on payment. A copy of the Demand Draft by which the payment is made is also annexed to the paper-book at page 148. 5. The case of the petitioner is that once the Order-in-Original was complied with, there was no warrant in the Department not releasing the goods in question. In support of their contentions, reliance is placed on decisions : (i) Collector of Customs vs. Krishna Sales 1994 Supp (3) SCC 73, (ii) Unio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... issued a notice to the petitioner under Section 122 of the Customs Act, 1962 thereby passing a demand of Rs. 62,14,201/- as the custom duty. It is submitted that such demand has no basis as ex facie seen from the figure itself which has no relation with anything to do with the petitioner. It is submitted that it is also totally contrary to the original adjudication as also to the Appellate order. It is submitted that there is no justification whatsoever permitted by the department to justify as to on what basis the notice has been issued and that too after the duty and the penalty amounts were deposited by the petitioners. 9. Mr. Chandrashekhar, learned counsel for the revenue, has fairly not disputed the orders which are passed in Orde....