9911796707
TMI Blog2017 (1) TMI 1350X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Appellate Authority was the same, the order passed by the Revisional Authority, could not be sustained. The rank of the Revisional Authority would be upgraded to a level higher than that of the Commissioner of Customs (Appeals). The petitioner will deposit a sum of ₹ 1,90,000/- towards redemption fine and penalty, subject to which the goods will be released - petition disposed off - decided partly in favor of appellant. - W. P. No. 42491 of 2016, W.M.P. No. 36383 of 2016 - - - Dated:- 5-1-2017 - Rajiv Shakdher, J. For the Petitioner : Mr.T. Chezhiyan For the Respondents : Mr.N. Senthikumar ORDER 1. This is a writ petition whereby a direction is sought qua the respondents to the effect that they shoul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n this background, that the instant petition has been filed with the prayer that, since, there is no order of a Superior Authority staying the operation of the order of the Commissioner of Customs (Appeals), the said order should be implemented. 3. During the course of arguments, it has got revealed that one of the reasons that the Revisional Authority is not able to take up the proceedings for hearing, is that, as presently constituted, the said authority holds a rank, which is equivalent to the post of Commissioner of Customs (Appeals). 4. The Revenue, I am told, has proposed to confer the power of revision, on an officer, who holds a rank, higher than that which is held by the Commissioner of Customs (Appeals). This move is envisag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned judgment of the Punjab and Haryana High Court was dismissed in limine vide order dated 17.10.2016. The Special Leave Petition was numbered as: SLP (CC) No. 19063 of 2016. 6. Having regard to the aforesaid circumstances and the submission made by the counsel for the respondents that the rank of the Revisional Authority would be upgraded to a level higher than that of the Commissioner of Customs (Appeals), I am inclined to dispose of the present writ petition with the following directions: 6.1. The petitioner will deposit a sum of ₹ 1,90,000/- towards redemption fine and penalty, as quantified by the order-in-Appeal dated 24.08.2015. 6.2. The difference between the amount calculated towards redemption fine and penalty, in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
