- (1.) THE respondents have raised an objection to the maintainability of the writ petition and as such the issue of maintainability is taken up as a preliminary one.
(2.) THE present writ petition has been filed praying for a writ in the nature of Mandamus commanding the respondents to release foreign exchange retained by the respondents authorities and for other reliefs. The petitioner is an accused of the offence of illegal export of currencies of various description and amount as well as Indian currency of Rs. 1,38,000/-. He was also caught carrying bank cheques and bank drafts which were not declared by him. A show cause notice was issued to him and the Joint Commissioner of Customs by an order dated May 20, 2009 confiscated the goods and allowed redemption fine of Rs. 5,00,000/- in lieu of confiscation and imposed penalty of Rs. 1,80,000/-. In an appeal before the Commissioner of Customs (Appeal) the amount of fine was reduced to 3,00,000/- and penalty to Rs. 90,000/-. In a cross revision preferred by both the parties the Joint Secretary, Ministry of Finance to the Government of India, Department of Revenue held that since the exchange were not declared under s. 77 of the Customs Act they were liable for confiscation and the fine and penalty imposed by the adjudicating authority were restored. The customs authorities were directed to release the Indian equivalent of foreign currency in Indian currency after deducting the amount of fine and penalty.
(3.) THE petitioner asked for release of the foreign currency and the implementation of the order of the revisional authority. Since this was not done he filed a writ petition in the year 2011 challenging the order passed by the respondents and the inaction on the part of the respondent authorities in releasing the amount equivalent to foreign exchange. The writ petition was disposed of by a learned single judge of this court by an order dated December 21, 2011 by granting liberty to the petitioner to file a representation before the Commissioner of Customs (Airport), Kolkata in terms of the order passed by the revisional authority. It was further directed that if such revision was filed the same should be disposed of by the respondent no. 1 by passing a reasoned order within four weeks from the date of communication of the order in terms of the order passed by the revisional authority. The learned single judge further granted liberty to the petitioner to file appropriate application before the appropriate forum for other reliefs as prayed for in that writ petition.;