9911796707
TMI Blog2024 (4) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 2, Commissioner of Customs to expeditiously adjudicate Show Cause Notice dated 31.03.2023 issued under Section 124 of the Customs Act, 1962 (hereinafter referred to as the 'Act'). 2. Learned counsel for petitioner submits that petitioner was arrested at the Airport and the arrest was approved by an officer at the rank of Commissioner of Customs. Subsequently, the arrest was impugned by filing a writ petition. Petitioner also applied for provisional release of the articles seized. Thereafter, petitioner approached the Settlement Commission and the Supreme Court wherein the respondent, "Commissioner of Customs" was made a party. 3. The contention of learned counsel for petitioner is that in all those proceedings, an affidavit was filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner. 8. Subject Show Cause Notice dated 31.03.2023 has been issued by Additional Commissioner of Customs (Airport & General). It is not disputed by the petitioner that the said officer has the power and competence to decide the Show Cause Notice. The only argument raised by the petitioner is that the case of the petitioner is peculiar and as such an officer now below the rank of Commissioner of Customs should adjudicate the same. 9. The only factor to show peculiarity is that the petitioner was arrested at the Airport and the arrest was authorized by Commissioner of Customs. Further, it is contended that in the litigation that enured prior to the issuance of the Show Cause Notice, an affidavit was filed by Commissioner of Customs. 10. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the view that mere fact that Commissioner of Customs has filed an affidavit would not denude an officer, otherwise empowered under the Act and the Rules and Notifications, to issue and adjudicate a Show Cause Notice even though the officer may be below the rank of the Commissioner of Customs. 15. We notice that the case of the petitioner is far from peculiar/unique as there are several cases where arrests are made for infraction of the above-referred provisions under orders issued by Commissioner of Customs, which are challenged and proceedings initiated prior and post issuance of Show Cause Notices. 16. Accordingly, we are of the view that there are no peculiar facts and circumstances in the case of the petitioner for us to hold that an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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