9911796707
TMI Blog2019 (5) TMI 1473X X X X Extracts X X X X X X X X Extracts X X X X ..... 62 (for short 'Act'). 2. The petitioner is claiming to be a resident of Uppala village, Kasargod District, Kerala, who was travelling to Dubai from Mangalore International Airport by Spice Jet Flight scheduled for departure on the morning of 2.3.2018. He was intercepted and arrested by the customs officers for the alleged offence under Section 135 of the Act on a charge of carrying foreign currency 24000 Pound Sterling equivalent to INR 21,18,000/- (Rupees Twenty one lakhs eighteen thousand) in contravention of the provisions of Section 113 of the Act. It is the contention of the petitioner that the petitioner being a bonafide passenger having valid Indian Passport and Visa of UAE was eligible to carry said foreign currency which remained ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... main gate of the premises at the address mentioned in the passport of the petitioner. Drawing the mahazar in terms of section 153(1)(e) of the Act is in compliance of the provisions of the Act. Pursuant to the same, show cause notice has been issued for adjudication of the matter and the petitioner has appeared and sought time. Original record is placed before the court to substantiate his arguments. 5. Section 124(a) of the Act contemplates for issue of show cause notice before confiscation of goods etc., Section 110 of the Act deals with seizure of goods, documents and things. Sub-Section(2) of Section 110 envisages that where any goods are seized under subsection (1) and no notice in respect thereof is given under clause (a) of Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 153 of the Act. Hence, the petitioner cannot raise any dispute relating to failure to issue show cause notice as contemplated under the Act. 6. It is pertinent to note that the respondent authorities have now issued the show cause notice for adjudication of the matter in accordance with law. The petitioner has already appeared before the authorities. In such circumstances, the petitioner is at liberty to raise all the grounds before the adjudicating authority inasmuch as the genuineness of the goods/foreign currency carried with him at the time of the seizure. Keeping open all the rights and contentions of the parties, the writ petition stands disposed of directing the adjudicating authority to consider the objections to be filed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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