Pankaj Bansal v. Commissioner of Customs (Import) & Anr.

1. During the pendency of the present petition, the Customs and Central Excise Settlement Commission ('Settlement Commission') has passed an order on 24^^ February 2016 in the Settlement Application filed by the Petitioner herein.

2. The Settlement Commission has settled the differential customs duty at Rs. 8,33,466. An equivalent amount has been ordered to be appropriated out of the amount of Rs. 10 lakhs deposited by the Applicant. A penalty of Rs. 15,000 on the firm and Rs.10,000on the Applicant and Rs. 35,000 as fine in lieu of confiscation of the goods have been ordered. It has further been directed that after adjustment of the duty, penalty and redemption fine, the balance amount from the deposit of Rs.lO lakhs is to be refunded to the W.P. (C) No. 9994of2015 Page 1 of[2] 2016:DHC:9001-DB Applicant within 15 days.

3. According to learned counsel for the Petitioner, there is no challenge to the above order dated 24^^ February 2016 till date. She adds that notwithstanding the above order of the Settlement Commission, the goods in question are yet to be released to the Petitioner.

4. The Court sees no justification in the Respondents continuing to retain the goods in question particularly since the Settlement Commission has now finalised the dues required to be paid by the Petitioner. Further it appears that in terms of the order dated 24 February 2016 of the Settlement Commission the Petitioner would be entitled to a refund. In the circumstances, the Respondents are directed to forthwith act in terms of the fVi order dated 24 February 2016 passed by the Settlement Commission and release the goods in question to the Petitioner, not later than four weeks from today.

5. The writ petition is disposed of in the above terms but in -the circumstanees with no order as to costs.

6. Order dasti.

S. MURALIDHAR, J