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Jang Bahadur Versus The Assistant Commissioner of Customs

Absolute Confiscation - Foreign Currency of 13500 Euros and Indian Currency of ₹ 10,00,000/- The Appellate Commissioner upheld the absolute confiscation of Indian Currency and passed an order on 25.05.2016, by rejecting the order passed by Commissioner of Customs (Appeals) of converting of absolute confiscation to allowance of confiscation on redemption - whether the respondent can refuse to implement the order passed by the Commissioner of Customs (Appeals), on the ground that they have f .....

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Secretary to the Government of India is equivalent to the cadre of Commissioner of customs (Appeals) and therefore, the Revisional Authority cannot sit in judgment against the order passed by the Commissioner of Customs (Appeals) - non-implementing order passed by the Commissioner of Customs (Appeals) on the ground that the revision was pending, cannot be countenanced. - The petitioner having succeeded before the Commissioner of Customs (Appeals), cannot be directed to file Bank guarantee .....

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ng Counsel for the respondent. With the consent on either side the writ petition itself is taken up for disposal. 2.The petitioner by way of this writ petition seeks for implementating and giving effect to the Order-in-Appeal viz., C.Cus-I No.243 of 2016 in C4-I/151/O/2016 Air dated 25.05.2016 within a reasonable time. The petitioner on 14.12.2015, was bound for Bangkok from Chennai International Airport, he was intercepted by the Customs Officers at the departure and Foreign Currency of 13500 E .....

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solute confiscation of the Foreign Currency viz., 13500 Euros and extending benefit of redemption under Section 125 of the customs Act on payment of fine of ₹ 2,00,000/-. The Appellate Commissioner upheld the absolute confiscation of Indian Currency and passed an order on 25.05.2016. The petitioner had requested the respondent to implement the said order. But, no action was initiated on the petitioner's representation, the petitioner is before this Court by way of this Writ petition. 3 .....

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t of the Revenue will be affected and if the Court is inclined to pass such an order, then the petitioner should be directed to give Bank guarantee for the full value of the Foreign Currency. 5.After hearing the learned counsel for the parties and perusing the materials placed on record it has to be seen as to whether the respondent can refuse to implement the order passed by the Commissioner of Customs (Appeals), on the ground that they have filed a revision before the Central Government. The H .....

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of customs (Appeals) and therefore, the Revisional Authority cannot sit in judgment against the order passed by the Commissioner of Customs (Appeals). The operative portion of the order reads as follows; In the present case, the impugned order was passed by the Joint Secretary to Government of India, who was also Commissioner of Central Excise and Customs. Thus, the Order-In-Appeal as well as revisionary order had been passed by the Officers of the same rank, which is not permissible as per law .....

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rder, dated 17.10.2016 was also dismissed on 07.11.2016. Thus, as on date, the Revisional Authority would not have jurisdiction to test the correctness of the order passed by the Commissioner of Customs (Appeal-I) 6.In the light of the above legal position, non-implementing order passed by the Commissioner of Customs (Appeals) on the ground that the revision was pending, cannot be countenanced. The second issue is as to how the interest of Revenue should be safe-guarded. Admittedly, the Indian C .....

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