TMI Blog2011 (1) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... ds (i.e cum duty price) after deduction of duty, fine and penalty which is a statutory liabilities under the provision of Customs Act and the procedure laid down in the Act is legally carried over - Hence, the contention of the petitioner is legally untenable - If the petitioner is so aggrieved, he can always filed an appeal to Commissioner (Appeals) u/s 128 against the impugned order. Hence, the writ petition stands dismissed - No costs. - W.P.(MD)No.3602 of 2007 - - - Dated:- 28-1-2011 - MR.JUSTICE K.CHANDRU, J. For Petitioner ... Mr.K.Govindarajan For Respondents ... Mr.Annamalai and Mr.K.K.Senthilvelan ORDER The petitioner has filed the present writ petition, challenging the order of the 4th respondent dated 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure and imposed a penalty of Rs.3,00,000/- against the petitioner. The petitioner preferred an appeal before the first respondent, Commissioner of Customs, Trichy, who rejected his appeal. Aggrieved by the order of Commissioner of Appeals as well as the second respondent, confiscating the goods, the petitioner preferred a review application before the third respondent. After hearing the petitioner (through his counsel), the third respondent held that the subject goods were non-prohibited goods and they can be allowed to be re-exported by the petitioner or through his authorised representative on redemption fine of Rs.2.25 lakhs. After getting an order passed by the Revisional Authority, the petitioner through his counsel send a notice r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2003 dated 21.05.2003 permitting the Directorate of Revenue Intelligence (DRI) to sell the goods was also produced. A notification issued under Section 110 of the Customs Act showed that in The Schedule, Cellular phones have been included as perishable goods. It was stated that under Section 128 of the Customs Act, a person aggrieved by an order passed by an officer of customs lower in rank than a Commissioner of Customs has a remedy by way of appeal to the Commissioner (Appeals) within 60 days. The petitioner has not availed the said remedies. 8. In paragraphs 5 and 7 of the counter affidavit, it was averred as follows:- 5.As the goods were not in hand of the Department and they were already disposed off as per Section 110(1A) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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