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TMI Blog2020 (11) TMI 687X X X X Extracts X X X X X X X X Extracts X X X X ..... toms Act in not issuing any notice in writing for confiscation or imposition of the penalty cannot be agitated after the lapse of three years. Alleged non-adherence to the provisions of Section 124 by issuing a separate notice before imposition of penalty and confiscation, cannot be raised for the first time in the writ petition, that too after a gap of three years. However, on going through the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The petitioner herein is a permanent resident of Chemrakattoor in Malappuram District and married to one Muhammed Shafeeque who is employed in Dubai. She visited her husband in Dubai. On 1st August, 2016 when she arrived at Cochin International Airport, she was intercepted by the Air Intelligence Wing of the Customs, on the allegation of smuggling. The ornaments seized include a gold chain, 6 gold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these circumstances, the petitioner submitted Ext. P5 application dated 26th February, 2020 before the first respondent to reopen the adjudication order realising that the counsel engaged and entrusted with the order failed to file appeal. Ext. P3 order is without adherence to the provisions of Section 124 of the Customs Act. Once the procedure as enshrined in the Customs Act is not adhered to, av ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the provisions of the Act cannot be condoned by taking aid of Section 5 of the Limitation Act and urged this Court for dismissal of the writ petition. 4. Having heard the Learned Counsel for the parties and considering the prayers in the writ petition, I am of the view of that there is no force and merit in the submission of the Learned Counsel for the petitioner. The reference to Section 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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