2025 (10) TMI 1385

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... S C KEYAL, KAUSHIK JAIN For the Respondent : MR. R D GUPTA, MS S S ZIA ORDER (M. Zothankhuma, J) Heard Mr. S. C. Keyal, learned counsel for the appellant and Ms. S. S. Zia, learned counsel for the respondent. 2. The matter pertains to the seizure of 699.310 grams of gold, the approximate value of the same being Rs.27,90,247/-, in the Guwahati Railway Station by the Railway Protect....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t be confiscated, as the condition of Section 110 of the Customs Act had not been complied with. The learned Tribunal thereafter directed that the confiscated gold should be released back to the respondent and the penalty should also be set aside. 4. The learned counsel for the appellant submits that though there is a Standing Instruction F.No.390/Misc/116/ 2017-JC dated 22.08.2019, which bars ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....90,247/-, the appellant could not have filed an appeal in this Court, in violation of it's appeal filing policy. In support of her submission, she has relied upon the decision of the Division Bench of this Court in a batch of cases, the leading case being Cus.Ref.3/2024 (Commissioner of Customs (Preventive) vs. Sahib Jain), which was decided on 19.02.2025. 6. We have heard the learned counsels ....