Home Case Index All Cases Customs Customs + HC Customs - 2017 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (8) TMI 431 - HC - CustomsAbsolute Confiscation - Foreign Currency of 13500 Euros and Indian Currency of ₹ 10,00,000/- - The Appellate Commissioner upheld the absolute confiscation of Indian Currency and passed an order on 25.05.2016, by rejecting the order passed by Commissioner of Customs (Appeals) of converting of absolute confiscation to allowance of confiscation on redemption - whether the respondent can refuse to implement the order passed by the Commissioner of Customs (Appeals), on the ground that they have filed a revision before the Central Government? - Held that: - The High Court of Punjab and Haryana in the case of NVR Forgings Vs. Union of India [2016 (5) TMI 7 - PUNJAB AND HARYANA HIGH COURT] considering the validity of an order passed by the Revisional Authority of the Central Government in the Cadre of Joint Secretary to Government testing the correctness of the order passed by the Commissioner of Customs (Appeals) and while considering the validity of such an order, held that the cadre of Joint Secretary to the Government of India is equivalent to the cadre of Commissioner of customs (Appeals) and therefore, the Revisional Authority cannot sit in judgment against the order passed by the Commissioner of Customs (Appeals) - non-implementing order passed by the Commissioner of Customs (Appeals) on the ground that the revision was pending, cannot be countenanced. The petitioner having succeeded before the Commissioner of Customs (Appeals), cannot be directed to file Bank guarantee for the entire amount and the Revenue, which has filed the revision, having lost before the Commissioner of Customs (Appeals), it would be sufficient, if a bond is executed by the petitioner to secure the interest - petition allowed - decided in favor of petitioner.
|