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2025 (2) TMI 967

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..... s. Suhani Mathur, Adv. PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed under Article 226 of the Constitution of India seeking issuance of an appropriate writ to amend or review the impugned Compounding Order No. 01/2023 dated 8th May, 2023 passed by the Respondent - Chief Commissioner of Customs, Delhi Preventive Zone, New .....

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..... 2019. The Petitioner was arrested on 2nd December, 2019 and was granted regular bail by the ld. JMFC, Amritsar on 01st February, 2020. 6. A show cause notice dated 29th May, 2020 was issued, inter alia, for absolute confiscation of the seized gold. The same was finally adjudicated vide the impugned order, wherein the compounding amount of Rs. 2,50,000/- was imposed in terms of Section 135 (1) (a) .....

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..... P.(C) 13658/2024 has also extended the time under similar circumstances. The operative portion of the said order reads as under:- "3. The Commissioner had further directed that the aforementioned amounts to be paid within thirty days from the date of receipt of the impugned order and the proof of such payment be furnished to the Compounding Authority in terms of the Rule 4(5) of the Customs (Com .....

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..... f compounding fee to the Compounding Authority." 9. Mr. Harpreet Singh, ld. Counsel, appearing for the Respondent, contests the condonation of delay and submits that the Petitioner has had knowledge of the order and ought to have deposited the amount within time. 10. In view of the fact that the delay was only due to financial difficulties and also considering the value of the gold seized i.e., .....

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