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2022 (7) TMI 1197 - HC - CustomsSeizure of goods - Gold Jewellery - the only allegation against the petitioner is that he did not follow the Standard Operating Procedure (SOP) dated 29.03.2016 - allegation of Advance Authorization Scheme through circular trading of gold jewellery exported under the guise of exhibition from India through hand carry and subsequently smuggling Gold jewellery into India under the garb of reimporting the said jewellery without the required documents and permissions - HELD THAT:- It is not in dispute that in certain matters pending before the Supreme Court, challenge has also been laid to the amendments brought about in the Customs Act, 1962 via the Finance Act, 2022. Therefore, this aspect of the matter is also receiving the attention of the Supreme Court. It is relevant to note that in the counter-affidavit filed in the abovementioned writ petition, averments have been made by the respondents, in rebuttal, vis-à-vis the SOP dated 29.03.2016. These are captured on page 2 of the counter-affidavit - Although, no rejoinder has been filed, Mr Gautam has attempted to explain that the stand taken by the respondents would not withstand scrutiny. Although a DPC was convened in December 2021, the writ petitioner was not considered. Mr Gautam says that the official respondents could consider the following: (i) Expedite the adjudicatory process vis-à-vis the writ petitioner, given the fact that the charges against him fall in a narrow compass; (ii) Consider the writ petitioner’s representation for convening a Review DPC - Mr Harpreet Singh says that both requests will be considered as per law and having regard to the facts obtaining in the matter. The writ petition can be disposed of.
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