- (1.) This writ petition has been filed with the following prayers :- "(a) to direct the respondents to return impugned 50 gold biscuits which were seized by Customs Department on 2.6.1993, to the petitioner forthwith: (b) in the alternative, if respondents are unable to return the gold biscuits, they may be directed to pay immediately Rs.3 Lacs against the undervaluing of price of gold biscuits along with interest @ 18% P.A. on the principal amount of Rs.27,00,689/- from the date of seizure i.e.2.6.1993 till the date the payment is made to the petitioner: (c) Any other appropriate order(s) which the Hon'ble Court deems just and proper to pass in favour of the petitioner, including the cost, may also kindly be passed."
(2.) In a search of a vehicle (blue coloured Mahindra Jeep), intercepted by the officers of the Customs Division, Jodhpur, gold biscuits were recovered and seized on Ahmedabad Road on 1.6.1993 and 2.6.1993. The contraband gold was recovered from the middle seat, fitted with two screws, in a false cavity, which contained two heavy packets wrapped with electrical insulation/adhesive tape. The Customs Department initiated the proceedings and seized the gold under Section 111(b) and (d) of the Customs Act, 1962. The gold was finally confiscated under Section 115 of the Customs Act, 1962 with penalties, and was sold. A criminal case was also registered, which was decided by the Chief Judicial Magistrate (Economic Offences), Jaipur. In prosecution case No.68/94, the accused were found 'not guilty', and were discharged on 4.6.1997 under Section 135(1)(i) of the Customs Act, 1962. The sale consideration of the gold however, was not directed to be released, as the matter as pending before the court of law with regard to the proceedings of seizure and confiscation.
(3.) The appeal against the order (original) dated 13.2.1996 passed by the Commissioner of Customs and Central Excise, Jaipur, was allowed by the Customs Excise and Gold (Control) Appellate Tribunal, New Delhi (CEGAT), vide its order dated 30.12.1997, with the findings that the Department was not able to discharge its burden of proof, that the documents of valid possession shown and relied upon were not genuine, or that they did not relate to the seized gold. It was held by the CEGAT that nothing was brought to show that the documents were false or manipulated, or that the persons shown in the documents were not the real persons, who had imported the said goods.;