2023 (6) TMI 1202 - BOMBAY HIGH COURT

Import of Accompanied Baggage - Carrying foreign currency beyond permissible limit - Rejection of revision application filed by the petitioner under Section 129DD of the Customs Act, 1962 - petitioner had failed to substantiate his claim by submitting any evidence in support of the grounds in appeal or not - petitioner was put to notice as per the provisions of Section 102 of the Customs Act or not - HELD THAT:- The petition deserves to be dismissed as this is a case of concurrent findings of all the authorities below, and that the findings of the facts ought not to be interfered by this Court in exercise of its jurisdiction under Articles 226 and 227 of the Constitution.

Having perused the record, none of the contentions as urged on behalf of the petitioner are accepted. The jurisdiction of this Court under Articles 226 and 227 of the Constitution to interfere in the impugned orders would be very limited namely to examine whether there is any patent perversity and illegality in the orders passed by the authorities below. This Court in exercise of such jurisdiction would not re-appreciate evidence to come to a conclusion different from what has been arrived at by the authorities on appreciation of facts and/or on consideration of materials.

Petition dismissed.