1999 (7) TMI 87 - HC - Customs

Issues Involved:
1. Eligibility for Transfer of Residence (T/R) facility.
2. Mistake in the consignee's name on the bill.
3. Allegation of goods not belonging to the petitioner.
4. Confiscation of goods and imposition of personal penalty.
5. Appeal and revision petition procedures under the Customs Act.
6. Jurisdiction to condone delay beyond the statutory period.

Detailed Analysis:

1. Eligibility for Transfer of Residence (T/R) Facility:
The petitioner claimed eligibility for the T/R facility, having stayed abroad for over three years before arriving in Thiruvananthapuram on 2-10-1996. The unaccompanied baggage dispatched from Dubai arrived on 9-10-1996. However, the Customs authorities questioned the petitioner's eligibility based on the ownership and booking of the goods.

2. Mistake in the Consignee's Name on the Bill:
The bill erroneously listed Mrs. Shyla Begam Subaida Beevi as the consignee instead of the petitioner. The petitioner argued that this was a mistake by the cargo staff, supported by a fax from Lufthansa Cargo Ways and a certificate from the Clearing Agency. Despite these corrections, the Customs authorities maintained their stance based on the initial error.

3. Allegation of Goods Not Belonging to the Petitioner:
Customs officers obtained statements from the petitioner on 25th and 26th October 1996, alleging the goods did not belong to him. The petitioner claimed these statements were made under duress and subsequently retracted them. The Additional Commissioner of Customs, relying on these statements, held that the goods were imported in violation of the Exim Policy and the Customs Act, leading to their confiscation and a personal penalty of Rs. 2,000.

4. Confiscation of Goods and Imposition of Personal Penalty:
The Additional Commissioner of Customs confiscated the goods and imposed a penalty on the petitioner. The petitioner paid the penalty but challenged the confiscation and penalty through an appeal, which was dismissed by the Commissioner of Customs (Appeals) on the grounds of insufficient evidence linking the petitioner to the goods.

5. Appeal and Revision Petition Procedures Under the Customs Act:
The petitioner filed an appeal under Section 128 of the Customs Act, which was dismissed. Subsequently, a revision petition was filed under Section 129DD of the Customs Act, accompanied by a delay condonation request due to the petitioner's ill health. However, the revision petition was rejected as time-barred, as it was filed beyond the statutory limit of six months.

6. Jurisdiction to Condon Delay Beyond the Statutory Period:
The core issue was whether the Government of India had the jurisdiction to condone delays beyond the statutory six-month period specified in Section 129DD(2) of the Customs Act. The petitioner argued that the absence of an express prohibition should allow for condonation beyond six months. However, the court held that the statute's language was clear and did not permit condonation beyond the specified period. The court emphasized that equitable considerations and liberal approaches in condoning delays were not applicable in the strict construction of statutory provisions.

Conclusion:
The court confirmed the order of the Government of India rejecting the revision petition as time-barred. It held that the statutory provisions of the Customs Act did not allow for condonation of delays beyond the specified period, and the Government of India had no jurisdiction to entertain such revisions. The petitioner's arguments for a liberal approach and inherent jurisdiction were dismissed, and the reference was answered accordingly.

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