CUSTA/21/2024
The Court : Reference may be made to the order dated 19 th April, 2024,
which is quoted hereinbelow :-
“We have heard learned Counsel on either side.
The learned advocates pray for an early date for hearing of the appeal at
the Admission stage. The learned Advocate appearing for the
respondent/assessee submits that the confiscated gold may be directed to be
returned and the assessee is ready and willing to secure the interest of revenue.
To consider such a prayer we grant liberty to the respondent to file an
appropriate application in this appeal.
As could be seen from the order of adjudication dated 23.05.2022 passed
by the Additional Commissioner of Customs (Preventive), Calcutta so far as the
silver granules which were confiscated the same has been directed to be
released to the rightful owners. Therefore, the appellate department is directed to
release the silver granules mixed with white coloured coins and 20 pcs. Of gold
guineas to the rightful owners as mentioned in paragraph 64(b) of the order
passed by the adjudicating authority to the rightful owners on an application
being made by the said owners to the respondent.