TMI Blog2023 (2) TMI 953X X X X Extracts X X X X X X X X Extracts X X X X ..... 'BLE MR. JUSTICE AMIT MAHAJAN For the Petitioner : Mr. R.P. Singh, Mr. Shivam Tyagi Ms. Priyanka Goel, Advs. For the Respondents : Mr. Anurag Ojha, Sr. SC with Mr. Kumar Abhishek, Mr. Gautam Barnwal Mr. Nikhilesh, Advs. VIBHU BAKHRU, J. 1. The petitioners have filed the present petitions impugning two orders. First, an order dated 14.02.2022 passed by Respondent No. 1 (order bearing no. 53/ Adj/ Jyotiraditya/ JC/ 2022); and second, an order dated 26.03.2022, passed by Respondent No. 2 (order bearing no. DLI/ CUS/ PREV/AK/JC/ 491/ 2021-22). 2. The aforementioned impugned orders were passed pursuant to a show cause notice dated 22.05.2019 issued to three persons the petitioners and one Sh. Shera. 3. The petitioners assail the impugned orders principally on the ground that both the orders are pursuant to the show cause notice proposing to impose penalties on the petitioners (and one other noticee) on the same set of facts. The impugned orders impose penalties in respect of the same allegations. The petitioners contend that they cannot be subjected to penalties twice over, in regard to the same alleged offences. The petitioners also rely on the dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t nothing incriminating was found. 6. Essentially, the allegations against Sh. Jagdeep Singh [petitioner in WP(C) No. 10390/2022] is that he is involved in the smuggling of foreign currency amounting to ₹1,28,81,650/-. It is alleged that he has deliberately violated the provisions of the Customs Act read with FEMA; and he was involved in dealing with anabolic steroids without a license issued by the concerned authority. 7. The allegations against Sh. Rakesh Godara [petitioner in WP(C) No.10403/2022] are that he was the mastermind of the illegal acts and had engaged in the export of foreign currency and import of anabolic drugs through Sh. Jagdeep Singh. 8. As stated above, in addition to the petitioners, the show cause notice was also issued to one Sh. Shera, who was allegedly involved in the activities of illegal export of currency and import of steroids and was also acting as a link between the petitioners. 9. The petitioners responded to the show cause notice by filing separate replies dated 29.08.2019. Sh. Jagdeep Singh claims that he was a college student and was apprehended by the officers of DRI at T-3, IGI Airport, New Delhi while on his way to board a fli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1962. c. I also impose a penalty of Rs. 12,90,000/- (Rs. Twelve Lakh Ninety Thousand only) on the Noticee-1 under Section 114(i) of the Customs Act, 1962 for his acts of omission and commission, as brought out above; B. I pass the following order w.r.t. Mr. Rakesh Godara (Noticee-2) a. I impost a penalty of Rs. 12,90,000/- (Rs. Twelve Lakh Ninety Thousand only) on the Noticee-2 under Section 114(i) of the Customs Act, 1962 for his acts of omission and commission, as brought out above; C. I pass the following order w.r.t. Mr. Shera (Noticee-3) a. I impose a penalty of Rs. 12,90,000/- (Rs. Twelve Lakh Ninety Thousand only) on the Noticee-3 under Section 114(i) of the Customs Act, 1962 for his ;acts of omission and commission, as brought out above; II. IN RESPECT OF SEIZED FOREIGN ORIGIN GOODS A. I pass the following order w.r.t. Mr. Rakesh Godara (Noticee-2) a. I order absolute confiscation of the goods recovered from the rented premises of Sh. Rakesh Godara Noticee-2 viz. Anabolic Steroids of foreign origin as detailed in the Table-2 above, having market value of Rs. 2,48,16,358.9/- under Section 11l(d), Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs Act, 1962 for his various acts of omission and commission as detailed above. 15. It is apparent from the above that the show cause notice has been adjudicated by two authorities (respondent nos.1 and 2). We find merit in the contention that the same set of alleged offences cannot be adjudicated twice over by two authorities. 16. According to the Revenue, respondent no.1 has exceeded its jurisdiction in passing the impugned order dated 14.02.2022. The said impugned order was examined by the concerned Joint Commissioner and he passed a review order dated 08.06.2022 (Review Order No. 12/2022-23), directing that the appeal be preferred before the Commissioner of Customs (Appeals) against the impugned order dated 14.02.2022 seeking that the said order be set aside and matter be remanded to respondent no.1 to consider afresh confined to the issue pertaining to seizure of currency. 17. According to the Revenue, respondent no.1 had no jurisdiction to pass the order pertaining to seizure of anabolic drugs and injections that were seized from the premises. The said premises fell within the jurisdiction of respondent no.2, therefore, the said authority would have the juris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acts of omission and commission, as brought out herein. 24.1 Now, therefore, Sh. Rakesh Godara S/o Sh. Om Prakash Godara R/o MameranKhurd, Mamera (131), Sirsa, Haryana is hereby called upon to show cause to the Additional/Joint Commissioner of Customs(Prev.), New Customs House, IGI Airport, New Delhi-110037 as to why: i. the goods viz. Anabolic Steroids of foreign origin recovered from the rented premises of Sh. Rakesh Godara as detailed in the Table-2 above, having market value of Rs. 2,48,16,358.9/- should not be confiscated under Section 111(d), Section 111(1) and Section lll(m) of the Customs Act, 1962. ii. Penalty should not be imposed upon him under Section 112(a)(i) and 112(b)(i) for his acts of omission and commission, as brought out herein. 24.2 Now, therefore, Sh. Jagdeep Singh S/o Late Sh. Jasbeer Singh R/o Ward No. 07, KacchiMameran Road, Ellenabad, Sirsa, Haryana, is hereby called upon to show cause to the Additional/Joint Commissioner of Customs (Prev.), New Customs House, IGI Airport, New Delhi-110037 as to why: i. Penalty should not be imposed upon him under Section 112(a)(i) and 112(b)(i) for his ads of omission and commission, as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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