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Shri. Payangadi Moidu Mohammed Ali Versus The Commissioner of Appeal-I And The Additional Commissioner of Customs (AIR)

2016 (1) TMI 692 - MADRAS HIGH COURT

Levy of penalty on the petitioner carrying gold in the form of two gold bars and gold coins - they were passing through Green Channel with his hand bag - the petitioner preferred an appeal before the CESTAT in C/40694/2015 and the same is pending consideration. In the meantime, the petitioner has filed an application in No.C/EH/40307/2015, which was allowed and the appeal was posted for hearing on 10.09.2015. It is the contention of the learned counsel for the petitioner, seeking cross examinati .....

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tself is rejected by the Commissioner of Appeals, the question of cross-examination to be considered by the Commissioner of Appeal at this stage cannot be countenanced. - Petition dismissed. - W.P.No.33285 of 2015 And M.P.No.1 of 2015 - Dated:- 17-12-2015 - MR. R. MAHADEVAN, J For the Petitioner : Mr. S. Siva Shankar For the Respondents : Mr. K. Mohana Murali, Standing Counsel ORDER Heard the learned counsel appearing for the petitioner and Mr.K.Mohana Murali, learned Standing Counsel for the re .....

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ater identified himself as Customs Officer and on checking it came to light that the petitioner brought gold worth ₹ 65,61,670/-. The issue involved in this writ petition is with regard to absolute confiscation and imposition of penalty on the petitioner carrying gold in the form of two gold bars weighing 1000 grams each of 24 karat purity and 40 Nos. gold coins weighing 8 grams each of 22 karat, the value of which is ₹ 65,61,760/- and the penalty imposed is ₹ 5,00,000/- under .....

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5, requesting for cross-examination of the Mahazar witnesses and the Superintendent of Customs (AIU), the witnesses who signed the mahazar, the petitioner was informed to file a proper petition for the same and accordingly, he has filed a petition before the Commissioner of Customs (Appeals), Chennai, on 24.02.2015. The petitioner again, has also made an application for cross examination on 16.03.2015 without proper knowledge of Commissioner's rejection of the appeal as the order was despatc .....

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