JUDGMENT
G.A. Brahma Deva
1. There are 32 appeals filed by the appellants with reference to the impugned order dated 30.7.96 passed by the Commissioner of Central Excise and Customs, Cochin.
2. The issue relates to confiscation of the gold biscuit and ornaments. By the impugned order, the Commissioner has ordered for confiscation of the gold biscuits absolutely under Section 11(d) of the Customs Act. He also ordered for confiscation of 8083.300 gms of gold ornaments under Section 71 of the Gold (Control) Act, 1968. The operative portion of the order is as follows:-
“I confiscate the Gold Biscuit absolutely under Section 111(d) of the Customs Act, 1962 and under Section 71 of the Gold (Control) Act, 1968. I also confiscate 8083.300 gms Gold ornaments under Section 71 of the Gold (Control) Act, 1968. Considering the fact that the Gold (Control) Act is no more in existence and in view of the long delay in the finalisation of the case, I take a lenient view in respect of redemption fine and accordingly allow Shri Ismail Kutty to redeem the Gold ornaments on a fine of Rs. 5 lakhs (Rupees Five Lakhs only). I also impose a penalty of Rs. 1 lakh (Rupees One Lakh only) and Rs. 15,000/- (Rupees Fifteen thousand only) under Section 74 of Gold (Control) Act, 1968 and under Section 112(b) of the Customs Act, 1962 respectively on Shri Ismail Kutty”.
3. By the above order, it is clear that apart from ordering of the confiscation of the gold biscuits and gold ornaments, as stated above, he imposed penalty of Rs. 1 lakh and Rs. 15,000/- under Section 74 of Gold (Control) Act, on Shri Ismail Kutty and giving an option to redeem the gold ornaments on a fine of Rs. 5 lakhs.
4. When these matters were called, none appeared on behalf of the appellants. However, the Counsel for the petitioner has submitted through the letter and same is as under:-
“The above appeals are posted for hearing on the 11th December 2001. We have received a letter from I. Ismail Kutty, enclosing letters from the appellants stating that they have received the gold ornaments which are the subject matter of seizure in the above case and that they have no further complaint in regard to this issue. In the letter we have been requested to take steps for not pressing the case. We have requested for specific letters from each of the parties seeking to withdraw the appeal. But the same has not yet been received. Since there are a number of appeals and the parties are all in Kerala, it would take sometime for us to obtain the above letters confirming that they are not pressing the appeals. We hence request that the above appeals may be adjourned by one month, to enable us to obtain letters of withdrawal from each of the parties specifically and full instructions in the matter.”
5. Smt. Radha Arun, appearing for the Revenue submitted that gold biscuits and gold ornaments were confiscated some one Shri Ismail Kutty and penal action was also initiated against him. No penal action was initiated with reference to the others. Others have filed an appeal claiming some portion of the gold ornaments belonging to them. Since the main party has received the gold ornaments and he has already instructed the Counsel to withdraw the appeal nothing survives. Ownership of others cannot be looked into and it is for them to recover their belonging if any from the main party, Shri Ismail Kutty.
6. On a careful consideration of the submissions and taking into consideration, the operative portion of the order and in view of the letter given by the Counsel that gold ornaments have already been returned. Concurring with the view expressed by the DR that parties are not interested in pursuing the appeals, these appeals are dismissed as such.
(Pronounced and dictated in open Court)