9911796707
TMI Blog2003 (1) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner wanted to clear the same clandestinely without declaring it. The said goods were seized and in the statement recorded under Section 108 of the Customs Act, the petitioner admitted his complicity in the smuggling of the seized goods. After issuing show cause notice dated 25th September, 2001, the Commissioner of Customs (Adjudication) by order in original dated March 7, 2002 confiscated the seized goods and inter alia levied penalty of Rs. 5,00,000/- on the petitioner under Sections 112(a) and 112(b) of the Customs Act, 1962 ('Act' for short). Challenging the said order, the petitioner filed an appeal before the Customs, Excise and Gold (Control) Appellate Tribunal, Mumbai and the same is pending. During the pendency of said app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. It was submitted that if the matter was adjudicated upon by the Deputy Commissioner then the petitioner would have had two remedies, that is, the remedy of appeal before Commissioner (Appeals) and thereafter, the remedy of revision before the Central Government. He submitted that in revision there was no requirement or pre-deposit of the demand, whereas in the appeal before CEGAT, the petitioner is required to make pre-deposit unless waived by the Tribunal. He submitted that although under Section 122 of the Act, the Commissioner had unlimited jurisdiction of adjudication, reading Section 129A, Section 129DD of the Act with Para 73C of the adjudication Manual, it was clear that the jurisdiction of the Commissioner was barred in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods imported or exported as baggage. (b) Any goods loaded in a conveyance for importation into India, but which are not unloaded at their place of destination in India, or so much of the quantity of such goods as has not been unloaded at such destination are short of the quantity required to be unloaded at their destination. (c) Payment of Drawback as provided in Chapter X and the rules made thereunder. Under Section 122 of the Customs Act,2. 1962, Deputy Collectors are empowered to adjudicate cases without any value limit, although by issue of executive instructions their adjudication powers have been restricted to monetary ceilings. In the context of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ged, - (a) without limit, by a Commissioner of Customs or a Deputy Commissioner of Customs; (b) where the value of the goods liable to confiscation does not exceed fifty thousand rupees, by an Assistant Commissioner of Customs; (c) where the value of the goods liable to confiscation does not exceed two thousand five hundred rupees, by a Gazetted Officer of Customs lower in rank than an Assistant Commissioner of Customs." 6.From Section 122 of the Act and Para 73C of the adjudication Manual, it is clear that although under Section 122 of the Act the powers of the Commissioner and the Deputy Commissioner are unlimi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ara 73C of Adjudication Manual of the Customs House, it was provided that the powers of Deputy Commissioner which was hitherto administratively restricted to monetary ceilings, stands enhanced so as to empower the Deputy Commissioner to adjudicate upon the categories which were excluded from the purview of Section 129A of the Act. In other words, Para 73C of the Adjudication Manual merely enhances the powers of Deputy Commissioner. Para 73 of the Adjudication Manual does not deal with the jurisdiction of the Commissioner to adjudicate upon the goods imported as baggage. Para 73C does not seek to curtail the powers of the Commissioner. Therefore, the entire case of the petitioner that Para 73C of the Adjudication Manual prohibits the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
