MANISHKUMAR BATUKBHAI KATHIRIYA Vs. PRINCIPAL COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The petitioner is aggrieved by the action of the respondents authorities in not acting upon the appellate order dated 10-9-2015 and in not releasing the gold seized from the custody of the petitioner.

(2.) Facts are as under : -

(3.) Having heard learned Counsel for the parties and having perused documents on record, we notice that presently, the order of the appellate authority is in force. Under such order, the direction of the competent authority of absolute confiscation of the gold is modified. The gold seized would be released on payment of appropriate duty along with interest and redemption fine of Rs. 2,50,000/-. Imposition of penalty of Rs. 1,00,000/- under Section 112 of the Act is retained. However, one under Section 114A is deleted and confiscation of the packing material is upheld. The petitioner is prepared to abide by these conditions. The Department is refusing to release the gold only on the ground that the revision petition filed against the order of appellate authority is pending.