9911796707
TMI Blog2023 (2) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... telligence (in short DRI) seized 10 gold biscuits weighing 1116.15 gram having a value at Rs.62,27,241/-, from a blue coloured Hyundai car without registration number valued at Rs.10,09,100/-. Indian currency of Rs.57,70,000/- was also seized, besides rucksacks, bags and various other documents. The Joint Director, DRI, Guwahati Zonal Unit, issued Show- Cause Notice on 23.09.2022 to the petitioners under Section 124 of the Customs Act, 1962 (hereinafter referred to as "1962 Act"), directing her to file a show-cause reply, within 30 days from the date of receipt of the said Notice under Section 124 of the 1962 Act, or else penalty would be imposed under Section 112(a) and/or Section 112(b) of the 1962 Act. 3. The petitioner's counsel submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d counsels for the parties. 6. Section 2(34) of the 1962 Act states that a proper officer in relation to any functions to be performed under the 1962 Act, means the officer of customs who is assigned those functions by the CBIT or the Principal Commissioner of Customs or Commissioner of Customs. Section 5 provides that the Officer of Customs may exercise the powers and discharge the duties conferred or imposed upon it, as the CBIT imposes upon such officer. Section 6 provides that the Central Government may by notification in the Official Gazette, entrust either conditionally or unconditionally to any officer of the Central or the State Government or a local authority any functions of the CBIT or any officer of the Customs under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty on any person, shall be made under Chapter XIV of the 1962 Act, unless the owner of the goods or such person is given a notice in writing, with prior approval of the officer of Customs not below the rank of Assistant Commissioner of Customs, informing him of the ground which it is proposes to confiscate the goods or to impose the penalty. It clearly shows that there is no bar on the Joint Director, DRI to issue a notice under Section 124 of the 1962 Act. 9. Section 124 of the 1962 Act is reproduced below : "124. Issue of show cause notice before confiscation of goods, etc.- No order confiscating any goods or imposing any penalty on any person shall be made under this Chapter unless the owner of the goods or such person- (a) is give ..... X X X X Extracts X X X X X X X X Extracts X X X X
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