IN THE HIGH COURT OF JUDICATURE AT PATNA MA No.635 of 2007 Commissioner of Customs, Patna C.R. Building, B.C. Patel Path, Patna-800001 ---- Respondent ------ Appellant. Versus Sri Rajdeo Sah, S/O Behari Prasad Sah, Vill. + P.O.- Jamun Bhar, P.S. Adapur Dist. –East Champaran, Bihar ---- Appellant --- Respondent. --------- 9. 10.4.2009 Heard Mr. Sanjay Kumar No.2 for the appellant, and Mr. Birju Prasad for the respondent. This appeal has been heard analogous with M.A. No. 632 of 2007, which has been dismissed by our order dated 10.4.2009. Both the appeals arise out of a common order, raise common questions of law and facts with respect to the same seizure. This appeal is also dismissed in terms of the said order dated 10.4.2009, passed in M.A. No.632 of 2007. Learned counsel for the noticee has placed before us a copy of the challan showing deposit of Rs.15, 000/- of the amount of penalty. He shall be entitled to refund of the amount with interest at the rate of 15 percent from the date of the deposit till the date of payment. The same also takes care of deprivation of possession of the gold bars since their seizure. Vinay/ ( S. K. Katriar ,J. ) (Kishore K. Mandal, J.)