PRINCIPAL COMMISSIONER OF CUSTOMS, CHENNAI Vs. PALANIAPPAN

JUDGEMENT

(1.) The respondents in W.P.No.2968 of 2016 have filed the above Review Application to review the order dated 29.02.2016, made in W.P.No.2968 of 2016.

(2.) By order dated 29.02.2016, this Court, after considering the case of both the parties, following the Judgment made in W.A.No.582 of 2011, dated 01.04.2011, directed the petitioner to deposit 50% of the duty for the value of the gold jewellery and on such deposit being made, the gold jewellery in question shall be released forthwith by the 2 nd respondent. Further, this Court also made it clear that the order passed in the Writ Petition will not come in the way of the respondents therein to entertain the show cause notice and decide the matter. Further, this Court also directed the Writ Petitioner to co-operate in the adjudication proceedings.

(3.) The respondents in the Writ Petition in W.P.No.2968 of 2016 have filed the above Review Application stating that the 2 nd respondent-Review Applicant, viz., The Additional Commissioner of Customs (Airport), had passed an order on 27.02.2016, i.e., two days prior to the passing of the order in the Writ Petition, ordering absolute confiscation of the gold weighing 446 gms and also imposed a penalty of Rs.1,20,000/- [Rupees one lakh twenty thousand only] under section 112 (a) (b) of the Customs Act, 1962.