Court overturns orders, directs new hearing. Petitioner must pay costs or face proceedings.

The court set aside the orders of the revisional authority and the Commissioner of Customs (Appeals), directing a de novo hearing on merits by the Commissioner of Customs (Appeals). The petitioner was ordered to pay costs of Rs. 25,000 to the Bar Council of Delhi Indigent & Disabled Lawyers Account within two weeks. Failure to comply would halt proceedings. The matter was remitted for further action, with a hearing notice to the petitioner. The writ petition was disposed of, and pending applications were closed.

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Issues:
Challenging order under Customs Act, 1962 - Revisional powers - Delay in appeal - Setting aside orders - Burden of costs.

Analysis:
The writ petition challenged an order passed by the Additional Secretary to the Government of India, Ministry of Finance, under Section 129DD of the Customs Act, 1962, regarding the confiscation of gold bars. The petitioner had filed a revision application against the order-in-appeal passed by the Commissioner of Customs (Appeals). The key respondents were the Union of India and the Commissioner of Customs, Terminal 3, Indira Gandhi International Airport. The court noted that the revisional authority, represented by the Union of India, would have to defend the order dated 20.07.2021, through respondent no.2. Issue notice was directed to respondent no.2, who accepted notice. The court proceeded with the hearing as the respondent did not wish to file a counter-affidavit.

The adjudicating authority had passed an order-in-original in 2016, confiscating the gold bars seized from the petitioner at the airport. The petitioner's appeal was dismissed due to a delay of ten days without a condonation application. The matter was then taken to the revisional authority, who also dismissed the revision application without considering the merits, citing the absence of a condonation of delay application. The court observed that the petitioner should not be solely responsible for the lawyer's failure to file the application and directed a de novo hearing on merits by the Commissioner of Customs (Appeals).

The court set aside the orders of the revisional authority and the Commissioner of Customs (Appeals) and imposed costs of Rs. 25,000 on the petitioner to be deposited with the Bar Council of Delhi Indigent & Disabled Lawyers Account within two weeks. Non-compliance would halt proceedings before the Commissioner of Customs (Appeals). The matter was remitted to the Commissioner of Customs (Appeals) for further action, with a written notice to the petitioner for a hearing on merits. The writ petition was disposed of accordingly, and pending applications were closed.

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