9911796707
TMI Blog2025 (2) TMI 755X X X X Extracts X X X X X X X X Extracts X X X X ..... r, as per the Petitioner, the appeal has also not been listed till date. Considering these circumstances and the fact that the matter would have to be adjudicated comprehensively by the Commissioner (Appeals), the Petitioner is also permitted to file his appeal within a period of thirty days from now before the Commissioner (Appeals) - If the Petitioner intends to seek implementation of the order dated 29th January 2024, to the extent that permits the deposit of redemption fine and partial release of goods for export under specified conditions, he may seek the same from the Commissioner (Appeals). Let both the Appeals be listed before the Commissioner (Appeals) on 15th April, 2025 for hearing and adjudication in accordance with law. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice or personal hearing and (iii) that he is ready to pay any penalty or requisite custom duty imposed. The said goods were assessed and valued at Rs. 9,76,292/- on the next day i.e., 29th November, 2023. Subsequently the Petitioner had engaged a Counsel and filed a letter dated 11th December, 2023 agreeing to pay the penalty and seeking to re-export the detained goods. 5. Thereafter based on the above materials, the impugned Order-in-Original was passed on 29th January, 2024. In terms of the above order, the authority had partially released the goods but not all of the goods in the following terms: - "i) I deny the 'Free Allowance' if any admissible to the passenger, Krishna Murthy Shivalingaiah for the various acts of commission and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... legal formalities in this regard and also fulfillment of any regulatory clearances/ approvals required. The offer of redemption, if accepted, shall be subject to condition that the Pax shall not dispute the identity and valuation of the detained goods. The offer of redemption shall cease after 'One Hundred Twenty Days' from date of the receipt of this order; vi) I also impose a penalty of Rs. 1,00,000/- (Rupees One Lac Only) on the passenger Krishna Murthy Shivalingaiah under Section 112(a) & 112(b) of the Customs Act, 1962." 6. Thus, the Petitioner has filed the present petition. 7. On the last hearing, i.e., 14th January, 2025 the Ld. Counsel for the Petitioner submitted that this order was never served upon the Petitioner. In additi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt has perused the copy of the incomplete appeal which has been served by the Department upon the Petitioner. Clearly, there has been an appeal which has been filed by the Department of which formal notice may yet even be not issued to the Petitioner. Moreover, as per the Petitioner, the appeal has also not been listed till date. 13. Considering these circumstances and the fact that the matter would have to be adjudicated comprehensively by the Commissioner (Appeals), the Petitioner is also permitted to file his appeal within a period of thirty days from now before the Commissioner (Appeals). 14. If the Petitioner intends to seek implementation of the order dated 29th January 2024, to the extent that permits the deposit of redemption fine ..... X X X X Extracts X X X X X X X X Extracts X X X X
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