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2021 (10) TMI 1461

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..... currency came to be seized on 16.05.2017 and thereafter confiscated; his appeal against the same having ended in vain, petitioner is knocking at the doors of Writ Court for redressal. 2. After service of notice, the respondents having entered appearance through the learned CGC, filed the Statement of Objections, resisting the Writ Petition; learned ASG appearing for the CGC vehemently opposes the Writ Petition making submission in justification of the impugned order. 3. Having heard the learned counsel for the parties and having perused the Petition Papers, this Court is inclined to grant indulgence in the matter as under and for the following reasons: (a) Shorn of bulky pleadings of the parties and the documents produced by them in su .....

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..... ot detain the court even for a furlong, the same being no longer res integra; the Apex Court in a very recent case ie., M/S CANON INDIA PVT. LTD Vs. COMMISSIONER OF CUSTOMS, (2021) SCC Online SC 200, having discussed the same inter alia in the light of sections 2(34), 6, 28, of the Act, has observed that the Addl. Director General of the DRI who had issued the Show Cause Notice of the kind, lacked competence; relief to the litigant citizen has been granted by the Apex Court with the following observations at para 23 of the judgment: "We, therefore, hold that the entire proceeding in the present case initiated by the Additional Director General of the DRI by issuing show cause notices in all the matters before us are invalid, without any a .....

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..... power of seizure of money in violation of prescribed procedure; such violations ordinarily do not render the proceedings as a whole, is true; but this is subject to the officer accomplishing the seizure & confiscation being statutorily clothed with the power/competence to undertake it; however, that is not the norm invocable in this case which is being decided on the ground of competence of authorities in the light of the latest decision of Apex Court in M/s. Cannon India, supra. (e) Added to the above, in more or less a similar fact matrix, a Co-ordinate Bench of this Court in W.P.No.10773/2018 (T-CUS) C/w W.P.No.4628/2018 (TCUS) between SRI.MOHAN C. SUVARNA Vs. THE PRINCIPAL COMMISSIONER OF CUSTOMS, decided on 14.7.2021 has accorded re .....

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