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TMI Blog2023 (7) TMI 893X X X X Extracts X X X X X X X X Extracts X X X X ..... s has exercised powers of confiscation and has imposed penalty Section 124 of the Customs Act 1962 which mandates issuance of a show cause notice, before confiscation of goods. Such provision stipulates that no order confiscating any goods for imposing any penalty on any person shall be made under Chapter-XV of the Customs Act, unless owners of the goods or such person is given notice in writing with prior approval of the Officer of the Customs not below the rank of an Assistant Commissioner of Customs, informing the owner or such person, on the ground on which the goods are proposed to be confiscated or penalty imposed. Such person is required to be given an opportunity of making a representation in writing within such reasonable time as m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2023 - - - Dated:- 17-7-2023 - G.S. KULKARNI AND JITENDRA JAIN, JJ. For the Petitioner : Mr. Arshad Hidayatullah, Senior Advocate a/w Mr. Makarant Joshir a/w Shailaja Kher Hidayatullah a/w Anupam Dighe a/w Chandni Tanna a/w Prathamesh Chavan i/b India Law Alliance. For the Respondents : Mr. Subir Kumar a/w Ms. Sangita Yadav. P.C.:- 1. There is common challenge in both these petitions, namely to an order-in-original dated 23 May 2023, although, in relation to batch of goods subject matter of distinct bills of entry. The prayers in the petitions are that the impugned orders be quashed and set aside. 2. The basic premise on which such prayers are made, is to the effect that the impugned order(s)-in-original are ex fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the concerned Officer who had heard the petitioner s representative. However, before the regular procedure, as known to law, could be set into motion, on the basis of the impressions as formed by the Customs Officer and also considering the representation which the petitioner had made before such Officer, the Additional Commissioner of Customs, Appraising Group- V A, JNCH, NS-V, straight away proceed to pass the impugned Order-in-Original directing confiscation of the goods covered under Bills of Entry in question, however, with an option to redeem the goods for the limited purpose of Re-Export on payment of Redemption of Fine and imposing a penalty. 4. We have heard Mr. Hidayatullah, learned Senior counsel for the petitioners on this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for imposing any penalty on any person shall be made under Chapter-XV of the Customs Act, unless owners of the goods or such person is given notice in writing with prior approval of the Officer of the Customs not below the rank of an Assistant Commissioner of Customs, informing the owner or such person, on the ground on which the goods are proposed to be confiscated or penalty imposed. Such person is required to be given an opportunity of making a representation in writing within such reasonable time as may be specified in the notice, against the grounds of confiscation and imposition of penalty mentioned therewith and thereafter of a reasonable opportunity be given to such person. We note Section 124 which reads thus: 124. Issue of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ferring to the observations of Hegde, J. in Oudh Sugar Mills Ltd. V. Union of India, the Supreme Court observed thus:- To the same effect are the observations of Hegde, J. In Ough Sugar Mills Ltd. v. Union of India. The learned Judge said : It must be remembered that right to trade is a guaranteed freedom. That right can be restricted only by law, considered by the Courts as reasonable in the circumstances. Not only the law restricting the freedom should be reasonable, the orders made on the basis of that law should also be reasonable. 10. In Metal Forgings and Another V. Union of India and Others (2003) 2 SCC 36 in dealing with a case of a demand under Section 11-A of the Central Excise Act, the Court had o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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