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TMI Blog2019 (6) TMI 1231X X X X Extracts X X X X X X X X Extracts X X X X ..... Penalty imposed by the Original Authority under Section 114 AA and deleted by the Appellate Authority (third respondent) which is the sole issue in the revisions shall be paid by the writ petitioner to the Customs Department within one week from the date of receipt of a copy of this order - Thereafter, i.e., on payment of penalty imposed by Original Authority under Section 114 AA of said Act, respondents 1 and 2, more particularly, respondent No.2 shall implement (notwithstanding pendency of Revision) the order of the third respondent made in appeals i.e., by permitting redemption on payment of redemption fine as reduced by the Appellate Authority within a fortnight there from. Petition disposed off. - W.P.Nos.10062, 10065 and 10040 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f these writ petitions. 6. The commonality is that the three writ petitioners came into India from different countries abroad, they were intercepted by Customs Officers at the arrival Airport and certain consignments were seized from them, which according to the Customs Department are contraband. 7. This led to initiation of proceedings against each of the writ petitioners and the original authority i.e., Joint Commissioner of Customs (Adjudication-Air) passed three separate orders inter alia ordering confiscation of the goods seized ( option for redemption was given with regard to some part of the consignment). Besides this, two sets of penalties i.e., one under Section 112(a) of 'The Customs Act, 1962&# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12. In the aforesaid backdrop, learned counsel for writ petitioners, on instructions, submitted that each of the writ petitioners will pay the penalty imposed under Section 114 AA of said Act within a week from the date of receipt of a copy of this order. If the penalty imposed under Section 114 AA of said Act(subsequently deleted by the appellate authority) is now paid by each of the writ petitioners, nothing will survive in the revision petitions filed by the Customs Department. 13. However, it is submitted that the question as to whether Section 114 AA of said Act can be invoked at all is to be decided, is learned counsel's say. 14. Be that as it may, as far as Revenue implication is concerned, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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