UMESH CHAND GUPTA Vs. UNION OF INDIA

JUDGEMENT

(1.) This writ petition has been filed to seek release of twenty one FM gold biscuits seized by the respondents on 23rd April, 1997 at Jodhpur.

(2.) It is stated that an order was passed by the Commissioner, Customs which was then challenged by the petitioner before the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short "CEGAT"). The matter was remanded for providing an opportunity of hearing. In pursuance of it, an opportunity of hearing was given followed by an order by the Commissioner for release of the biscuits. The Union of India challenged the order before the CEGAT but appeal therein was dismissed and the order of the Commissioner was upheld. Therein, it was held that twenty-one gold biscuits were not liable to be confiscated under Sec. 111 of the Customs Act, 196 It was also held that no penalty could have been imposed once it is held that gold biscuits were not liable to be confiscated. The writ petition was filed when the biscuits were not released even after the order of CEGAT. The intervening period after filing the writ petition is of more than fifteen years.

(3.) Learned Counsel for the petitioner is fair enough to state that a registered letter was sent to his client to find out as to whether the biscuits have been released or not but no response has been received.