TMI Blog2022 (5) TMI 815X X X X Extracts X X X X X X X X Extracts X X X X ..... les of natural justice - violation of Section 128-A of the Customs Act, 1962 - HELD THAT:- The 1st respondent/the Commissioner in appeal has enhanced the penalty imposed by the original authority contrary to the provisions of Section 128-A of the Customs Act, 1962. The impugned order stands quashed and the case is remitted back to the 2nd respondent to pass appropriate orders on merits and in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Original Authoirity has passed Order in Original.No.22/2018-AIU, TRY, C.No.VIII/10/108/2017-Airport dated 23.05.2019 and had ordered confiscation of the gold jewels carried by the respective petitioners in person with an option to redeem the same. Apart from the above, the 2nd respondent had also imposed a penalty of Rs.47,000/- and Rs.21,000/- on the respective petitioners under Section 112(a) an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Customs Act, 1962. The learned counsel for the petitioner has drawn a specific reference to Section 128-A of the Customs Act, 1962. 5.It is submitted that the 3rd respondent as an appellate Commissioner before enhancing the penalty is due to bound to follow the proviso to sub clause (3) of Section 128-A of the Customs Act, 1962, wherein it has been stated that an order enhancing any pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d order is an appealable order and therefore, the writ petitions are liable to be dismissed. It is submitted that the petitioners have committed serious breach of law inasmuch as they imported the gold without proper declaration and therefore, they were liable for penalty and for confiscation. 8.I have considered the arguments advanced by the learned counsel for the petitioners and the learne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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