ABDUL RAZAK HAJI ISMAIL Vs. DIRECTOR OF ENFORCEMENT

JUDGEMENT

(1.) THE petitioner, in this petition, is seeking directions in the nature of writ of mandamus against the respondents 2 to 4 to direct them to return the seized currency amounting to Rs. 4,13,600/-, which according to him, came to be released under Order dated 29-1-1999 passed by the appellate Bench of Central Excise and Gold Appellate-Tribunal, Mumbai (the CEGAT for short) with interest thereon @ 24% p. a. from 29-1-1999 till realisation thereof. The Facts :

(2.) THE facts, in nutshell, would reveal that search and seizure operation was conducted in the shop and residential premises of the petitioner on 18-9-1990. Foreign currency equivalent to Indian currency worth Rs. 44,447. 50 alongwith Indian currency in the sum of Rs. 4,13,600/- was recovered and seized in the said search and seizure operation.

(3.) A show cause notice dated 13-3-1991 was served upon the petitioner calling upon him to show cause as to why said currencies/amounts should not be confiscated. The said show cause notice was replied by the petitioner. It came to be adjudicated upon by the Additional Collector of Customs, (M and p Wing) vide its Order-in-Original No. 72/93/cus dated 1-3-1993 wherein confiscation of the said currencies/amounts came to be ordered.