Page 203 - ELT_2nd_15th April 2020_Vol 372_Part

2020 ] RAJU SHARMA v. UNION OF INDIA 249

2. Having heard Counsel for both the sides and looking to the facts and
circumstances of the case, it appears that 60 gold bars were seized on 1st/2nd
September, 2016 from the petitioner. Show Cause Notice dated 29th August, 2017
has already been issued by the respondents for confiscation of the gold bars and
for penalty etc. The process of adjudication of the Show Cause Notice dated 29th
August, 2017 has already been started, which is yet to be completed.
3. During the aforesaid process of adjudication, this writ petition has
been preferred for correction of methodology of adjudication, which we are not
going to interfere at all because it is left on the discretion and wisdom of the re-
spondents and with the expectation that they shall follow the law, rules, regula-
tions and Government policy as applicable to the facts of the case. They shall also
keep in mind the judicial pronouncements rendered by the Hon’ble Supreme
Court and this Court. We also direct the respondents that if any daily orders
have been passed, such order-sheets ought to be supplied to the petitioner after
following the procedure, like application etc.
4. With these observations, this writ petition is hereby disposed of at
this stage.
CM Appl. No. 53480/2019 (stay)
5. In view of the order passed in the writ petition, this application is
disposed of.
_______
2020 (372) E.L.T. 249 (Del.)

IN THE HIGH COURT OF DELHI
D.N. Patel, CJ. and C. Hari Shankar, J.
RAJU SHARMA
Versus
UNION OF INDIA
W.P. (C) No. 12110 of 2019 and C.M. Appl. Nos. 49608-49609 of 2019,
decided on 23-12-2019
1
Redemption fine - Foreign currency belonging to Petitioner No. 2
seized from Petitioner No. 1 who is merely the carrier - Owner of currency
being known (Petitioner No. 2) and both the petitioners being before the As-
sistant Commissioner, the Commissioner (Appeals), and the Revisionary Au-
thority, there could, undisputedly, be no question of releasing the currency to
Petitioner No. 1 - Setting aside of Order-in-Appeal by Revisionary Authority,
wholesale, thereby rendering the seized currency irredeemable, even by Peti-
tioner No. 2, unreasonable - Petitioner No. 2 could certainly be permitted to
redeem the currency - Redemption allowed even in case of ‘prohibited goods’
in view of Section 125 of Customs Act, 1962 - Foreign currency not liable to
absolute confiscation and to be returned to Petitioner No. 2 on payment of
redemption fine - Section 113 of Customs Act, 1962 read with the provisions of
Foreign Exchange Management Act, 1999. [paras 15, 16, 17, 18, 19]
Application disposed of
________________________________________________________________________
1 On appeal from Order No. 4/2019-COS, dated 21-8-2019 by Government of India.
EXCISE LAW TIMES  15th April 2020  219