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N. Hyder Ali Versus The Principal Commissioner of Customs, The Assistant Commissioner of Customs

2016 (7) TMI 1163 - MADRAS HIGH COURT

Import of gold chains and cigarettes - failure to declare - passing through green channel - import of baggage rules - The petitioner submitted a representation to the 2nd respondent on 25.04.2016 seeking for implementation of the order of the Commiss .....

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e this Court by way of this writ petition. - Held that:- Admittedly, as on date there is no order of stay granted by the Revisional Authority. Therefore, the 2nd respondent is bound to implement the order passed by the 1st respondent. But, howeve .....

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ay application before the Revisional Authority and if they fail to secure any stay, on the expiry of the 30th day, the respondents shall release the gold subject to the petitioner paying the fine of ₹ 1,10,000/- and the personal penalty of S .....

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r.Hari Radhakrishnan, learned counsel for the petitioner and Mr.Vikram Ramakrishnan, learned Standing Counsel for the respondents and with their consent, the writ petition is taken up for final disposal. 2. In this writ petition, the petitioner seeks .....

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garettes and failed to declare the same to the Customs. Noting that the petitioner was a frequent traveller and he was staying in abroad only for two days and not eligible to bring gold from abroad and not having declared the same, the 2nd respondent .....

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ated 29.02.2016 held that the absolute confiscation is not warranted and set aside the order of the Lower Adjudicating Authority with regard to the gold chain and permitted redemption of the same under Section 125 of the Customs Act, 1962 on payment .....

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ssioner (Appeals) and also stating that he intends to re-export the seized gold. This representation was not considered and therefore, the petitioner sent another reminder on 31.05.2016. Since the petitioner was not favoured with any order, he is bef .....

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y (Revision Application), Ministry of Finance, Department of Revenue, New Delhi and the same was forwarded on 26.05.2016. It is to be noted that the order passed by the 1st respondent is dated 29.02.2016 and the revision application has been forwarde .....

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