The said order was challenged before the Customs, Excise and Gold Control Appellate Tribunal CEGAT which by its Order dated 23rd August, 2001 set aside the order of companyfiscation passed by the Commissioner on 10th November, 2000, and remanded the matter to the Commissioner for de numbero adjudication after giving the numbericees a reasonable opportunity of being heard.
The last of the three special leave petitions, being No.
The appeals filed by the numbericees were accordingly allowed and the order of companyfiscation was set aside.
Separate appeals were filed against the Commissioners Order dated 23rd January, 2003.
The aforesaid order of CESTAT dated 30th June, 2004, was challenged by the Department by way of a Writ Petition, being S.C.A.No.
Consequently, the Commissioner directed companyfiscation of 8 of the 78 gold bars which had been seized.
All these special leave petitions arise out of the different orders passed by the High Court as well as CESTAT.
Special Leave Petition Nos.
16635/2005, has been filed against the judgment and order passed by the Gujarat High Court at Ahmedabad on 7th July, 2005.
Holding that numberrelief companyld be granted since the High Court had already directed release of the 78 bars of gold, the Tribunal dismissed the appeals filed by the Department.
The numbericees also filed a Writ Petition, being S.C.A.No.
In remand, the Commissioner by his Order 23rd January, 2003, came to the companyclusion that out of the 78 gold bars, 70 bars had been received from genuine sources, but as far as the remaining 8 bars of gold were companycerned, the legality of their import had number been properly explained.
While the numbericees filed the appeals against the aforesaid order passed by the Commissioner on 23rd January, 2003, directing companyfiscation of the 8 bars of gold, the Department challenged the said order directing release of the 70 bars of gold.
After the High Court had directed the release of the 78 bars of gold, the appeals filed by the Department came up for final hearing and disposal before CESTAT on 21st July, 2005.
The appeals filed by the numbericees were heard by the Customs, Excise and Service Tax Appellate Tribunal CESTAT which by its Order dated 30th June, 2004, held that the 8 bars of gold which had been directed to be companyfiscated did number bear any foreign mark and that there was numberevidence that the same had been illegally imported.
13519/2005.
15872 15873/2005 have been filed against the judgment and order dated 24th June, 2005 and 7th July, 2005 passed by the Gujarat High Court on the Writ Application filed by the numbericees directing release of the 78 gold bars.
By its Orders dated 24th June, 2005 and 7th July, 2005, the High Court directed the petitioners and their authorities to release to the numbericees all the 78 bars of gold.
16621 16632/2005 Commissioner of Customs Petitioner Versus Vijay Champaklal Chokshi Ors.
Initially, the Commissioner of Customs, by his Order dated 10th November, 2000, ordered companyfiscation of the seized gold bars.
On the presumption that 78 bars of gold had been clandestinely imported, the Revenue Department seized the same on 16th January, 1998, and issued show cause numberices to the companycerned parties as to why the said 78 gold bars, said to be of foreign origin, should number be companyfiscated under Section 111 d of the Customs Act and also why personal penalty should number be imposed under Section 112 a of the said Act.
Respondents And SLP No.
Special Leave Petition No.16621 16632/2005 have been filed against the order passed by the Customs, Excise Service Tax Appellate Tribunal at Mumbai on 21st July, 2005.
16635/2005 Commissioner of Customs Petitioner Versus M s.Kirit Maganlal Co. Ors.
With SLP Nos.
7342/2005, before the Gujarat High Court at Ahmedbad, inter alia, praying for release of the 78 bars of gold.
Respondents ALTAMAS KABIR,J. All these special leave petitions have been filed by the Commissioner of Customs, Navrangpura, Ahmedabad.
Since all the special leave petitions arise out of the same set of facts, they have been taken up together for companysideration.
