9911796707
TMI Blog2017 (2) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... oint Secretary, in exercise of power under Section 129 DD of the Customs Tax Act, 1962 (in short the Act ). 2. The brief facts, which are required to be noticed for disposal of the writ petition, are as follows : 2.1. The order-in-original dated 20.04.2015, was passed, whereby, the petitioner was given the option of redemption of two (2) gold bangles and four (4) gold bars, totally weighing 1375 grams. A redemption fine in the sum of Rs. 17,50,000/- along with penalty equivalent to a sum of Rs. 2,50,000/- was demanded. 2.2. The petitioner, being aggrieved by the quantum of fine and penalty, preferred an appeal, which was disposed of by the Commissioner of Appeals, vide order dated 24.06.2015. 2.3. By virtue of the order passed by the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the fact that the Officer, who exercised the jurisdiction in the matter was of the same rank, as that of the Commissioner of Appeals, whose order was assailed before him. 4.1. To be noted, the impugned order has been passed by the Joint Secretary to the GOI. It is common ground that the Commissioner of Appeals holds the same rank as the Joint Secretary to GOI. 4.2. Therefore, according to the learned counsel, this singular fact has impregnated the impugned order with a jurisdictional flaw. In support of his submission, learned counsel for the petitioner relies upon the judgement of the Punjab and Haryana High Court in NVR Forgings Vs. Union of India, 2016 (335) ELT 675. 4.3. Learned counsel for the petitioner further says that a Special ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts." 8. It is not in dispute before me that the Commissioner of Appeals and the Joint Secretary of the GOI, who exercised the power of the revisional authority, hold the same rank. 9. Having regard to the observations made in NVR Forging's case, the contention of the petitioner will have to be sustained. 10. Accordingly, the impugned order is set aside, with liberty to the GOI to pass a fresh order within a period of eight (8) weeks from the date of receipt of a copy of the order, after corrective measures are taken. 10.1. In case, the requisite corrective steps are not taken, respondents No.4, will ensure compliance of the order dated 24.06.2015, passed by the Commissioner of Appeals. 11. The captioned writ petition is disposed of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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