2021 (10) TMI 1133 - HC - Customs

Seeking unconditional release of seized goods - Smuggling - Gold - Section 110(2) of Customs Act, 1962 - HELD THAT - When the matter was taken up today, the learned counsel for the revenue has produced the original record before us and has pointed out that in pursuance of show cause notice dated 13.03.2014 issued to the appellant, adjudicating authority has passed an order originally on 28.02.2015 and as per the appellant on 13.03.2014. The appeal is disposed of with liberty to the appellant to challenge the order dated 28.2.2015 passed by the Adjudicating Authority by way of the appeal in accordance with law.

Summary

Issues:
Challenge to the validity of the order dated 22.04.2015 passed by the learned Single Judge regarding the communication dated 5.6.2014 for the seizure of gold.

Analysis:
The appellant challenged the validity of the order dated 22.04.2015 passed by the Single Judge, which dismissed the writ petition regarding the communication dated 5.6.2014 related to the seizure of 1633 grams of gold valued at ?44.66 lakhs at Bangalore Airport on 16.09.2013.

The communication dated 5.6.2014 stated that the Show Cause Notice issued on 13.03.2014 by the Joint Director, DRI, Bangalore, regarding the seized gold was within the six-month period as per Section 110(2) of the Customs Act, 1962. The adjudicating authority passed an order on 28.02.2015, as per the appellant, or on 13.03.2014, as per the revenue's counsel.

The learned counsel for the appellant requested liberty to file an appeal against the order passed by the Adjudicating Authority, and the appeal was disposed of with the appellant granted the liberty to challenge the order dated 28.2.2015 by way of an appeal in accordance with the law. The Appellate Authority was directed to consider all contentions raised by the appellant in law, referring to the findings in the Single Judge's order dated 22.04.2015.

In conclusion, the appeal was disposed of, allowing the appellant to challenge the order passed by the Adjudicating Authority, with the Appellate Authority instructed to consider all legal contentions raised by the appellant in the appeal process.