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2017 (2) TMI 84

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..... rity but, by misconception, he went on appeal before the CESTAT and in parallel to that he has filed the writ petition, is correct? - smuggling of gold - principles of natural justice - Held that: - The learned Single Judge has erred in directing the appellant herein to approach the CESTAT when the jurisdiction lies only with the Joint Secretary, who is the revisional authority. However, since the .....

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..... to take notice on behalf of the respondents. 2. This appeal is filed challenging the order of the learned Single Judge dated 17.12.2015 passed in W.P.No.33285 of 2015. 3. The case of the appellant is that when he arrived at Anna International Terminal of Chennai Airport from Jeddah by Saudi Arabian Airlines Flight on 27.6.2014, he was intercepted and gold jewellery alleged to have been conce .....

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..... ng the pendency of the appeal before the Tribunal, the learned Single Judge appears to have disposed of the writ petition directing the CESTAT to dispose of the appeal after affording an opportunity to the appellant herein. But, the Tribunal appears to have dismissed the appeal filed by the appellant herein on the ground of jurisdiction. 5. The stand now taken by the appellant is that the Commi .....

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..... h the Joint Secretary, who is the revisional authority. However, since there is non-compliance of principles of natural justice and even no roving enquiry was held in the matter, it would be better if the appellant approaches the Joint Secretary by filing a revision, if he is so advised. In such event, the revisional authority shall consider the matter afresh, after affording opportunity to the ap .....

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