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2017 (2) TMI 84 - HC - CustomsJurisdiction - whether the Commissioner is empowered to reject the request of the petitioner in violation of Rule 5 of the Customs Act, 1962? - whether the appellant, in fact, had to go before the Revisional authority but, by misconception, he went on appeal before the CESTAT and in parallel to that he has filed the writ petition, is correct? - smuggling of gold - principles of natural justice - Held that: - The learned Single Judge has erred in directing the appellant herein to approach the CESTAT when the jurisdiction lies only with the Joint Secretary, who is the revisional authority. However, since there is non-compliance of principles of natural justice and even no roving enquiry was held in the matter, it would be better if the appellant approaches the Joint Secretary by filing a revision, if he is so advised. In such event, the revisional authority shall consider the matter afresh, after affording opportunity to the appellant - matter on remand - appeal disposed off.
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