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2020 (11) TMI 687 - HC - CustomsSmuggling - gold chain - gold bangles - gold anklet - Reopening of adjudication proceedings - section 124 of Customs Act - HELD THAT:- There is no force and merit in the submission of the Learned Counsel for the petitioner. The reference to Section 124 of the Customs Act in not issuing any notice in writing for confiscation or imposition of the penalty cannot be agitated after the lapse of three years. Alleged non-adherence to the provisions of Section 124 by issuing a separate notice before imposition of penalty and confiscation, cannot be raised for the first time in the writ petition, that too after a gap of three years. However, on going through the adjudication order of Ext. P3, the petitioner suffered a statement which was not found to be sufficient and was served with Ext. P2 summons to appear and explain along with the documents regarding the jewellery. In the absence of any challenge to the adjudication order for the last three years is a deemed acceptance, there is no provision for re-opening of the adjudication proceedings to attempting to circumvent appeal. The litigants cannot be permitted to agitate remedy of the issue with the purported cause of action by submitting an application for reopening - Petition dismissed.
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