COMMISSIONER OF CUSTOMS Vs. DINKAR KHINDRIA

JUDGEMENT

(1.) This Court on, 28-10-2013, made the following order:--

(2.) On 25-7-2000, in the peculiar circumstances, the appeal preferred by Mr. Dinesh Khindria (the brother of the respondent/assessee), was dismissed. Thereafter, an application was preferred by Mr. Dinesh Khindria (the brother of the respondent/assessee) on 10-11-2002, for rectification on the ground that there was a complete reversal of the operative order as announced by the Tribunal itself. On 22-3-2004, the said rectification application was dismissed for non-prosecution. Against the said order, the respondent/assessee filed a Writ Petition before this court. This court by order dated 4-12-2004, found that the Tribunal had erred in dismissing the rectification application and directed the respondent/assessee to file another rectification application. Mr. Dinesh Khindria (the brother of the respondent/assessee), filed a second rectification application which was neither signed nor was there any authorisation and therefore, the same was also dismissed on 19-12-2004. A third rectification application was filed, which too was dismissed on 03-06-2005.

(3.) The respondent/assessee in the meanwhile had preferred an appeal to the Tribunal claiming that he along with his brother were the owners of the balance 2 kgs of gold. This appeal was allowed on 2-2-2009 [: 2009 (237) E.L.T. 41 (Tri.-Del.)]. The Tribunal noted that this Court in its previous order made on 23-9-2008 had observed the difference between the final order of the Tribunal passed on 25-5-2000, the hand written order dated 5-7-2000 and the one made later on 3-6-2005. The Tribunal further noted that the High Court had set aside the previous order of the Tribunal in the case of both the importers/assessees. It was in these circumstances that by its elaborate order of 2-2-2009, the Tribunal directed the release of gold of the amount subject to payment of redemption fine Rs. 2,50,000/-, penalty of Rs. 15,000/- and Customs Duty of Rs. 20,000/-. Apparently, these amounts were deposited on 9-4-2009.