TMI Blog2022 (1) TMI 1186X X X X Extracts X X X X X X X X Extracts X X X X ..... hers notices all these provisions are there. Despite missing of these paras in the show cause notice issued to the petitioner he has submitted a detailed reply in respect of the proposed penalty. Hence no prejudice has been caused to him. The petitioner has understood that the penal provisions have also been invoked against him by respondent No.4 by way of show-cause notice. The petitioner is challenging the final order by way of writ petition wherein undisputedly, the petitioner is having remedy of appeal under Section 128 of the Customs Act, against the said order and thereafter further remedy of appeal under Section 129 before the Customs, Excise and Service Tax Appellate Tribunal. All the grounds raised in this petition are available ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 2 (34) of the Customs Act or entrusted with the functions under Section 6 of the Customs Act, therefore, the confiscation of the gold consignment and raid conducted by him is without jurisdiction, hence, the show cause notice which is issued thereafter for confiscation of the good is also without jurisdiction, consequently Order-in-Original issued confirming the allegations in the show cause notice is non-est and ab initio . It is further submitted that the show cause notice did not propose penal action in respect of 10 gold bars seized from the premises of M/s Ambika Jwellers and having raised an objection immediately a corrigendum dated 03.02.2021 has been by respondent No.4 invoking Section 112 (b) 9(i) and Section 114 AA of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sfactory answer. The petitioner is informed that there is a facility of melting gold in his premises wherein 1 kg gold could be melted at a time. Thereafter 10 pieces of gold weighing 1703.380 gms having valued at ₹ 72,48,142/- recovered from the premises of M/s Ambika Jewellers. The golds were seized under Section 110 of the Customs Act, 1962. On the basis of aforesaid proceedings, a joint show cause notice was issued to the Shri Rajesh Neema, Shri Sunil Neema, Shri Punita Gupta, Shri Hemendra Birla, Shri Kishore Surana, Shri Praful Surana @ Pappu and Shri Ashok P. Wagh (present petitioner) by the Joint Director. The petitioner has submitted a detailed reply to the show-cause notice, on 01.02.2021 before the adjudicating authority. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 111(h) of the Customs Act, 1962 as discussed herein above: ii) ₹ 4,40,450/- sale proceeds of smuggled gold seized from the premises of M/s Ambika Jewellears should not be confiscated under Section 121 of the Customs Act, 1962; (6) Sub para (iii) and para 42 have not been printed in the notice and on the next para 43 to para 47 are there, it appears that due to inadvertently typographical/ printing error para 41(iii) and 42 could not be typed as in case of other seven others notices all these provisions are there. Despite missing of these paras in the show cause notice issued to the petitioner he has submitted a detailed reply in respect of the proposed penalty. Hence no prejudice has been caused to him. The petitioner has un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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