Per J.H. Joglekar :

Vide Order No. C-I/4019-24/WZB/2000 dated 9.1.2000, the Tribunal permitted redemption of gold for re-export on payment of fine of Rs. 10 lakhs which gold was seized from Yakub Yusuf and also reduced the penalty imposed upon him from Rs. 50 lakhs to Rs. 5 lakhs. The jurisdictional Customs Authorities, however, did not implement this order. The appellant then filed Misc application for direction being made for implementation of this order. The Tribunal vide order No. C.I/1995/WZB/2001 dated 1.8.2001, after hearing the counsel and on hearing the departmental representative that the offending goods have been disposed of, directed that the sale proceeds thereof should be handed over to the appellant after deduction of the quantum of fine where prescribed. When this order was not implemented, the appellant approached the Mumbai High Court, in Writ Petition No. 2376 of 2001. The High Court after hearing the appellant and the Revenue authorities ordered that in the absence of the department seeking an order of stay of operation of the Misc. order dated 30.7.01 the order shall be implemented. In terms of this direction, the Revenue filed Misc. application now under d