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TMI Blog2022 (5) TMI 661X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 129DD of the Customs Act, 1962, this Court must opine that, notwithstanding any other remedy that could be available to the petitioners against the impugned order, the petition must be allowed quashing the impugned order and restoring the appeals to the file of the second respondent for reconsideration without much ado to ensure that the proceedings are decided strictly on merits and upon consideration of all material dispassionately in accordance with law after due opportunity. The petition is allowed in part. - WRIT PETITION NO.6941/2022 (T-CUS) - - - Dated:- 18-4-2022 - HON BLE MR. JUSTICE B. M. SHYAM PRASAD Petitioners (By Sri. Chandrashekara K, Advocate) Respondents (By Sri. Jeevan J. Neeralagi, Advocate) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and the proceedings of the virtual hearing, additional submissions made by Sh. Mohd Illyas and the facts of the case. It needs to be mentioned that the record of the virtual hearing is yet to singed and sent by the A.R. Further, it is seen that the same appellants have also imported I-phones from other ports like Mumbai and this was a fact which the learned A.R. was seemingly unaware of during the virtual hearing held on 18.02.2022. However, SH. G.S. Shivakeri, Advocate vide his letter dated 17.02.2022 has himself provided details of the clearance of I Phones from not just Bangalore but also Mumbai. It therefore appears that the advocate, A.R. and the appellants are just playing around and taking everyone for a ride here which is not just ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ermore, the quantities seized makes it clear that these were definitely of a commercial quantity. At this stage, it has to be stated that once caught, the standard prayer which is made is that the phones or any other contraband items which are imported, should be allowed for re-export. The aforesaid judgment of the Chennai High Court in the case of Commissioner of Customs (Air) vs P. Sinnasamy, makes it clear that once the bona fides of the passengers are suspect, they cannot take recourse to other provisions and make a mockery of the law and the Statue so to say, not to mention the Tribunals and the Courts of the land. The present proceedings are because of seizure of mobile phones valued in a sum of Rs.2,74,19,400/-. The peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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