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TMI Blog1992 (12) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities below. 3. However, the short facts that are necessary for disposing of this writ petition are as follows :- On information, the Customs authorities recovered 158 semi precious stones weighing 720 carats belonging to the petitioner herein, from R.M.S. Office on 18-9-1979 along with 27 other items. After the recovery, the petitioner was served with a show-cause notice by the third respondent to show-cause why the goods, namely, 158 semi precious stones should not be confiscated. The third respondent, by an order dated 4-5-1981, confiscated the 158 numbers of semi precious stones under Section III(d) of the Customs Act, 1962 read with Section 3(2) of the Imports and Exports (Control) Act, 1947. The third respondent also levied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntention is concerned, he agrees that the failure of the Government of India to give personal hearing to the petitioner, vitiates the order. 6. Mr. Hajee P,K. Jamal Mohammed, in reply to the first submission, contended that the learned counsel for the Revenue is not right in contending that in matters relating to absolute confiscation, still the Government of India is the revisional authority. According to the learned counsel, that clause (a) of Section 131B(2) is subject to a qualification, namely, if the value of the subject matter is within Rs. 1O,OOO/-, then only the Government of India will have revisional jurisdiction. If the value exceeds Rs. 10,000/-, then the proper authority is the Appellate Tribunal. In this case, the value is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tituted: provided further that the applicant or the other party may make a demand to the Appellate Tribunal that before proceeding further with the proceeding or matter, he may be re-heard." If the contention of the learned Additional Central Government Standing Counsel is correct, clause (b) to the proviso cannot be given any meaning. Unless the ceiling of Rs. 10,000/- is applied to clause (b), we cannot give any meaning to clause (b). If the ceiling of Rs. 10,000/- applies to clause (b), naturally it applies to clause (a) also. In other words, the ceiling of Rs. 10,000 /-applies to each clause independently. Therefore, I am of the view that the contention of the learned Additional Central Government Standing Counsel that the ceiling a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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