Home Case Index All Cases Customs Customs + AT Customs - 2016 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (10) TMI 860 - AT - CustomsJurisdiction of Adjudicating Authority - smuggling of gold - provisional release of gold - extension of period for issuance of show cause notice was sought for and the adjudicating authority came to a conclusion that the gold is liable for absolute confiscation. Whether such act of adjudicating authority justified? - Held that: - the adjudicating authority while passing order only for extension of period for issuance of show cause notice, made a reference and observed that the gold seized is liable for absolute confiscation. However, without any show cause notice proposing specifically absolute confiscation of gold, giving finding that the seized gold is liable for absolute confiscation, is incorrect on the part of the adjudicating authority. Moreover, unless the principles of natural justice are complied with, the adjudicating authority is not supposed to decide the confiscability of the seized goods - as regards the issue of provisional release of the seized goods, the matter needs to be reconsidered by the adjudicating authority - As regards the order for extension of period for issuance of show cause notice in respect of seized gold, the same stands intact. Appeal disposed off - matter remanded.
|