The Patna High Court has directed the Customs authorities to dispose of pending representations seeking the release of four seized gold bars within six weeks.
The Bench of Justice Mohit Kumar Shah and Justice Sourendra Pandey disposed of the writ petition after recording the Customs authorities’ assurance that the representations, if not already decided, would be disposed of within six weeks. The court did not order the immediate release of the gold or award compensation.
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The petitioner approached the court claiming that the gold had remained with the department since 1996 despite a favourable tribunal order and the subsequent dismissal of the department’s appeal.
The petitioner sought the return of four gold bars seized in connection with adjudication proceedings that culminated in a final order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), referred to in the petition as dated June 19/22, 2009.
The assessee sought a direction requiring the Customs authorities to comply with the tribunal’s final order within a fixed period. He also contended that the gold was neither dutiable nor prohibited under the Customs Act, 1962, and should therefore be released.
These assertions formed part of the reliefs sought in the petition. The High Court’s brief disposal order did not independently determine the character of the goods or examine the merits of the underlying seizure proceedings.
The petition included a claim for compensation, described as an amount equivalent to 24%, or such amount as the court considered appropriate, for withholding the goods since 1996 despite the tribunal’s order in the petitioner’s favour.
The petitioner also sought an alternative direction requiring the department to pay an amount equivalent to the present market value of the four gold bars. The relief clause described each bar as weighing 523.200 grams.
However, the High Court did not adjudicate these monetary claims. Its operative direction was confined to the disposal of the pending representations.
The Customs department submitted that, if the representations had not already been disposed of, they would be decided within six weeks from the date of the hearing.
The bench recorded that submission and directed accordingly, disposing of the writ petition.
The order thus requires the authorities to take a decision on the petitioner’s pending representations within the stipulated period. It does not itself grant the broader reliefs sought, including immediate return of the gold, compensation or payment of its current market value.Â
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