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TMI Blog2023 (9) TMI 732X X X X Extracts X X X X X X X X Extracts X X X X ..... ed goods for dealing with it in the context of finding on gold having been smuggled. This is a dangerous trend for such action could be used whimsically to deprive any legal owner of property an act of expropriation under cover of law. The essential condition of the owner having to be placed on notice before depriving title to the goods has rendered the confiscation illicit. For that reason the impugned order is set aside - appeal allowed. - MR C J MATHEW, MEMBER (TECHNICAL) AND MR AJAY SHARMA, MEMBER (JUDICIAL) Shri Stebin Mathew, Advocate for the appellant Shri S B Hatangadi, Assistant Commissioner (AR) for the respondent ORDER This appeal of Shri Prakash Mistry is hinged upon the scope and extent to which sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Marg, Matunga (W), Mumbai from his share of earnings through similar smuggling of gold in the past; other details of investigative outcome are not relevant to the present proceedings. Other consequences of the order of the original authority are not in appeal here which is concerned solely with the deprivation of one of the two properties in the name of the appellant herein who is the father of the said Mr Mangesh Prakash Mistry merely on the basis of admission that it procured by deploying proceeds of smuggled goods. 3. Learned Counsel for appellant submitted that the appropriation of flat no. 2401 in proceedings relating to alleged smuggling of gold was entirely uncalled for. He contended that the procedure under section 124 of Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the source of funding for the purchase of the impugned property. 5. Confiscation of sale proceeds of smuggled good is authorized by section 121 of Customs Act, 1962. Without going into the issue of intent of sale therein, we find that the appellant was not placed on notice of proposal to confiscate his property. It is clear from 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 given a notice in writing with the prior approval of the officer of customs not below the rank of a Deputy Commissioner of Customs, informing him of the grounds on which it is prop ..... X X X X Extracts X X X X X X X X Extracts X X X X
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