TMI Blog2021 (11) TMI 669X X X X Extracts X X X X X X X X Extracts X X X X ..... Bars weighting in the form of small balls/granules - cross-examination of the concerned Investigating Officer - HELD THAT:- The petitioners have stated that since the respondents have failed to prove the fact that the seized silver bars have been smuggled into India, the petitioners should not be harassed and those silver items seized in the case should be returned to them. Issue notice, retu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll together 120.740 Kgs. which at the relevant point of time of seizure valued at ₹ 57,95,520/- in the open market. The Additional Director General, Directorate of Revenue Intelligence respondent No. 2 on 15.09.2017 vide No. DRI F.NO. 15/DRI/ Enquiry/GAU/16-17/3236 issued show cause notice to the petitioners under Section 124 of Customs Act, 1962, asking them as to why the seized silver b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioners that the Hon ble Supreme Court by judgment dated 09.03.2021 passed in Civil Appeal No. 1827/2018 in the case of M/S. Canon India Private Limited Vs. Commissioner of Customs has held that the Additional Director General of the Directorate of Revenue Intelligence is not the appropriate authority to issue show cause notice under the provisions of the Customs Act. Mr. Gaur, learned cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eized silver bars have been smuggled into India, the petitioners should not be harassed and those silver items seized in the case should be returned to them. Issue notice, returnable by 08.12.2021. As Mr. K Gogoi, learned Central Government counsel and Mr. S C Keyal, learned Standing counsel, DRI have accepted notice on behalf of the respondent Nos. 1 and 2 to 4 respectively, no formal notic ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
