IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.16788 of 2010 ----------- 1. Jai Nath Sah @ Jayanath Shaw, son of Sri Inderdeo Sah, resident Of village Inerwa, P.S. Adapur, District East Champran. 2. Rajdeo Sah, son of late Bihari Prasad Sah, resident of village Jamun Bhar, P.S. Adapur, District East Champaran. ……….. Petitioners. Versus 1. The Union of India 2. The Chief Commissioner of Customs, Central Revenue Building, Bir Chand Patel Path, Patna- 800001. 3. The Commissioner of Customs, Central Revenue Building, Bir Chand Patel Path, Patna- 800001. 4. The Joint Commissioner, Customs, Central Revenue Building, Bir Chand Patel Path, Patna- 800001. 5. The Chief Accounts Officer, Customs & Central Excise, Central Revenue Building, Bir Chand Patel Path, Patna. 6. The Assistant Commissioner, Customs, (Prev.) Division, Motihari. ……. Respondents. ------- For the Petitioners : Mr. Birju Prasad, Advocate. For the Respondents : Mr. Nivedita Nirvikar, Advocate ------- 04/ 06.01.2011 Heard learned counsel for the petitioners and learned counsel for respondent-Union Bank of India. 2. This writ petition has been filed by the petitioners for directing the Commissioner of Customs, Patna (respondent no.3) to release the four gold Bars, weighing 148.5 grams, 106.8 grams, 104.3 grams and 136.2 grams (totally measuring 495.8 grams) with its purity of 995, respectively in favour of petitioner no.2 Rajdeo Singh, who is owner of the said four gold Bars with interest at the rate of 15% per annum on the value of the Bars i.e. Rs.2,24,000.00 since their seizure dated 22.12.2001 till the date of its payment to petitioner no.2 in pursuance of order dated 10.04.2009 (Annexure 5) passed by a Division Bench of this Court, dismissing M.A. No. 632 of 2007 filed by respondent no.3 and also for a direction to respondent no.3 to refund the received penalty of Rs.35,000.00 with interest of 15% per annum since the date of deposit i.e. 10.01.2004 till the date of payment to petitioner no.2 in pursuance of the aforesaid order dated 10.04.2009. 3. From Annexures 3 and 3/1 of this writ petition it is quite apparent that vide order dated 31.07.2003 the abovementioned gold bars were confiscated by the Joint Commissioner, Customs, Patna in terms of section 111(d) of the Customs Act, 1962 and penalty of Rs.50,000.00 was imposed. Against the said order the noticees (petitioners) filed Appeal No. 278-279/PAT/Cus./Appeal/ 2004, but it was dismissed by the Commissioner (Appeals), Customs & Central Excise, Patna vide order dated 23.10.2004. 4. Thereafter the petitioners filed next appeal before the Customs, Excise & Services Tax Appellate Tribunal, East Zonal Branch, Calcutta, which was numbered as Appeal No. CSM-11, 12/2005. The appellate tribunal considered the matter in detail and found that the impugned gold was not of foreign origin, nor there was any proof that it was smuggled. Accordingly the appellate tribunal vide its order dated 21.05.2007 (Annexure 4) allowed the appeal of the petitioners with consequential benefits after setting aside the orders of the lower authorities. 5. The Commissioner of Customs, Patna (respondent no.3) challenged the aforesaid order of the appellate tribunal before this Court vide M.A. No. 632 of 2007 and M.A. No. 635 of 2007, which were heard by a division bench and after full consideration of the facts of the case and the provisions of law applicable thereto the miscellaneous appeals were dismissed on 10.04.2009 (Annexures 5 & 6 ) and the order of the appellate tribunal dated 21.05.2007 (Annexure 4) was upheld and the authorities were directed to return the gold bars and refund the deposits to the petitioners with interest. 6. Learned counsel for the petitioners submits that against the said order of the Division Bench dated 10.04.2009 (Annexure 5), respondent no.3 filed Special Leave Petition (Civil) No. 14151 of 2009, which was dismissed by the Supreme Court on 01.10.2009 affirming the said order of the Division Bench of this Court, passed in the abovementioned miscellaneous appeal. 7. On the other hand, learned counsel for the respondents submits that an application has been filed in the Supreme Court for review of its order dated 01.10.2009 but neither the respondents claim that the said case has been disposed of nor they have produced before this Court any order of the Supreme Court passed therein although a period of more than a year has lapsed by now. 8. In the said circumstances, this writ petition is disposed of with a direction to the respondents to release the said four gold Bars along with the amount of penalty deposited i.e. Rs.35,000.00 (Rs.20,000.00 + Rs.15,000.00) with interest at the rate of 15% per annum from the date of deposit i.e. 10.01.2004 till the date of payment as per direction given by the Division Bench of this Court in M.A. No. 632 of 2007 vide order dated 10.04.2009, which has been affirmed up to the Apex Court. 9. The said four gold Bars must be released and the payments as detailed above must be made by the authority concerned, namely the Commissioner of Customs, Patna (respondent no.3) and the Joint Commissioner of Customs, Patna (respondent no.4) within two months from today to petitioner no.2 Rajdeo Sah, failing which, the petitioners shall be entitled to approach this Court for taking stern action against the respondents for violating the specific directions of this Court and committing contempt. 10. This order should be strictly followed unless within two months there is an order of stay or review passed by the Supreme Court with respect to order dated 01.10.2009 passed in Special Leave Petition ( Civil ) No. 14151 of 2009. MPS/ ( S. N. Hussain, J.)