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Shaik Shamim Banu Versus Joint Secretary Government of India The Commissioner of Customs (Appeal) The Joint Commissioner of Customs O/o. The Chief Commissioner of Customs The Principal Commissioner of Customs

Jurisdiction - whether the Commissioner of Appeals holds the same rank as the Joint Secretary to GOI? - Held that: - the Commissioner of Appeals and the Joint Secretary of the GOI, who exercised the power of the revisional authority, hold the same rank - the impugned order is set aside, with liberty to the GOI to pass a fresh order within a period of 8 weeks from the date of receipt of a copy of the order, after corrective measures are taken - petition disposed off. - W. P. No. 16681 of 2016 and .....

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e 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 ₹ 17,50,000/- along with penalty equivalent to a sum of ₹ 2,50,000/- was demanded. 2.2. The petitioner, being aggrieved by the quantum of fine and pe .....

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so shows that the Revenue did file an appeal against the order-in-original dated 20.04.2015, which was dismissed on 06.08.2015, on the ground that the petitioner's appeal had already been decided. 2.6. The Revenue, being aggrieved, thus, approached the Revisional Authority, impugning not only the order of the Commissioner of Appeal dated 24.06.2015, passed in the petitioner's appeal, but also, the order dated 06.08.2015, passed in its own appeal. 2.7. The Revisional Authority, via, the i .....

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ion to hear and adjudicate upon the matter. The reason, according to the learned counsel for the petitioner, which propels the petitioner to take such a stand is 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 .....

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High Court, which was dismissed in limine, by the Supreme Court on 17.10.2016. 4.4. I am informed that the Special Leave Petition was numbered as : SLP (Civil) CC No.19063 of 2016. 5. Mr.T.Pramod Kumar Chopda, who appears for the respondents, affirms the position that the judgement of the Punjab and Haryana High Court in NVR Forgings's case has been sustained by the Supreme Court, in view of the dismissal of the SLP. 5.1. Mr.Chopda, says that the GOI is in the process of taking corrective m .....

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