TMI Blog2024 (4) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... r of Customs. Further, it is contended that in the litigation that enured prior to the issuance of the Show Cause Notice, an affidavit was filed by Commissioner of Customs - there are no so-called facts as contended by the petitioner amount of any peculiar facts and circumstances warranting any transfer of jurisdiction. Section 104 of the Act dealing with power of arrest, empowers Principal Commissioner of Customs or Commissioner of Customs, by a general or special order, to arrest any person whom he has reason to believe has committed an offence punishable under Section 132, 133, 135, 135A or Section 136 of the Act. Petitioner was alleged to have committed an offence under Section 132 and 135 and the arrest of the petitioner was done under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deep Vishnu, SPC for UOI with Mr. Madhav Suri and Ms. Sangita and Ms. R.S. Jolly, Advocate. Mr. Satish Aggarwala, Senior Standing Counsel, Indirect Taxes, Department of Revenue. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner seeks a direction to respondent No. 2, Commissioner of Customs to expeditiously adjudicate Show Cause Notice dated 31.03.2023 issued under Section 124 of the Customs Act, 1962 (hereinafter referred to as the Act ). 2. Learned counsel for petitioner submits that petitioner was arrested at the Airport and the arrest was approved by an officer at the rank of Commissioner of Customs. Subsequently, the arrest was impugned by filing a writ petition. Petitioner also applied for provisional release of the articles seized. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the peculiar facts and circumstances of the present case, the Show Cause Notice dated 31.03.2023 should be adjudicated by an officer not below the rank of Commissioner of Customs. 7. We are unable to accept the contention of learned counsel for petitioner. 8. Subject Show Cause Notice dated 31.03.2023 has been issued by Additional Commissioner of Customs (Airport General). It is not disputed by the petitioner that the said officer has the power and competence to decide the Show Cause Notice. The only argument raised by the petitioner is that the case of the petitioner is peculiar and as such an officer now below the rank of Commissioner of Customs should adjudicate the same. 9. The only factor to show peculiarity is that the petitioner wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent in the proceedings initiated by the petitioner. 14. Since the Commissioner of Customs was impleaded, in terms of the said Circular, it was the Commissioner of Customs, who was authorized to file an affidavit. Accordingly, we are of the view that mere fact that Commissioner of Customs has filed an affidavit would not denude an officer, otherwise empowered under the Act and the Rules and Notifications, to issue and adjudicate a Show Cause Notice even though the officer may be below the rank of the Commissioner of Customs. 15. We notice that the case of the petitioner is far from peculiar/unique as there are several cases where arrests are made for infraction of the above-referred provisions under orders issued by Commissioner of Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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