TMI Blog2018 (11) TMI 715X X X X Extracts X X X X X X X X Extracts X X X X ..... 834 of 2018 With CAN 6700 of 2018 With MAT 829 of 2018 With CAN 6695 of 2018 With MAT 827 of 2018 With CAN 6693 of 2018 With MAT 828 of 2018 With CAN 6694 of 2018 With MAT 830 of 2018 With CAN 6696 of 2018 With MAT 831 of 2018 With CAN 6698 of 2018 With MAT 836 of 2018 With CAN 6702 of 2018 With MAT 826 of 2018 With CAN 6692 of 2018 With MAT 823 of 2018 With CAN 6689 of 2018 With MAT 825 of 2018 With CAN 6691 of 2018 With MAT 835 of 2018 With CAN 6701 of 2018 With MAT 824 of 2018 With CAN 6690 of 2018 For the Appellant : Mr. S. K. Kapur, Mr. Kaushik Dey For the Respondent : Mr. Saktinath Mukherjee, Mr. Rajnish Kumar Kalawatia, Mr. Proshit Deb, Mr. Soumya Roy OEDER Mr. Amitabrata Roy Mr. Bhaskar Prosad Banerjee for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad no power to issue it under Section 124 of the Customs Act. This section is inserted below: No order confiscating any goods or imposing any penalty on any person shall be made under this chapter unless the owner of the goods or such person. a) is given a notice in writing with the prior approval of the officer of customs not below the rank of an Assistant Commissioner of Customs, informing him of the grounds on which it is proposed to confiscate the goods or to impose a penalty; b) is given an opportunity of making a representation in writing within such reasonable time as may be specified in the notice against the ground of confiscation or imposition of penalty mentioned therein; and c) is given a reasonable opportunity of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wered a Directorate of Revenue Intelligence Officer to discharge the duties of even the Commissioner of Customs. On that basis he argues the show cause notice issued by the Additional Director General was perfectly valid. On the other hand, Mr. Mukherjee, learned Advocate, appearing for the respondents submits that any notification conferring a Directorate of Revenue Intelligence Officer with the powers of a Customs Officer was bad in law. He places a notification dated 13th September, 2012 issued under the proviso to Article 309 of the Constitution by the Government of India providing for, inter alia, appointment to the post of Assistant Commissioner in the Indian Customs and Central Excise Service. He says that the recruitment or appoi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ensed with. Let informal paper books filed by the Advocate on record for the appellants in one appeal being MAT 823 of 2018 by 16th November, 2018, to be used in all the appeals. The paper book may only contain the papers in the stay petition and any other paper used in the Court below. Let one copy of the paper book be served upon the respondents atleast seven days before the date of hearing. Appreciating the above prima facie case made out by the appellant no effect will be given to any finding in the impugned judgement and order that would divest the Directorate Revenue Intelligence Officer of powers to function as a Customs Officer or to investigate cases and issue and adjudicate show cause notices for contravention of the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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