9911796707
TMI Blog2025 (2) TMI 909X X X X Extracts X X X X X X X X Extracts X X X X ..... 29th March, 2024, the Commissioner (Appeals) must now adjudicate the appeal in accordance with the law. Until such adjudication, the prayer for the release of the currency cannot be granted - In terms of Section 128A(4A), the Commissioner (Appeals) is to decide every appeal where it is possible to do so within a period of six months from the date when it has been filed. Accordingly, the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 6th March, 2023, and she was holding an Uzbekistan passport. The currency to the tune of USD 24,500/- was seized. Subsequently, a show cause notice was issued on 4th September, 2023, and the Order-in-Original was passed on 29th March, 2024, giving the Petitioner permission to redeem the goods upon payment of redemption fine and penalty. The operative portion of the order reads as under: "i. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l subject to condition that the Noticee shall not dispute the identity and valuation of the goods. The offer of redemption shall cease after three months of the receipt of this order. iii. I impose a penalty of Rs. 2,10,000/-/- (Rupees Two Lakh Ten Thousand Only) under Section 114 of the Customs Act, 1962, read with Section 13 of the Foreign Exchange Management Act, 1999 on the Noticee in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudication, the prayer for the release of the currency cannot be granted. 8. In terms of Section 128A(4A), the Commissioner (Appeals) is to decide every appeal where it is possible to do so within a period of six months from the date when it has been filed. Accordingly, the Commissioner (Appeals) in the present case shall decide the appeal as per the provisions of the Act within a period of fou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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