High Court upholds Customs Act order on seized currency, directs petitioner to seek refund through Appellate Tribunal The High Court of Bombay dismissed the challenge to the Order confiscating seized foreign currency under the Customs Act. The Court held that the ...
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High Court upholds Customs Act order on seized currency, directs petitioner to seek refund through Appellate Tribunal
The High Court of Bombay dismissed the challenge to the Order confiscating seized foreign currency under the Customs Act. The Court held that the Appellate Tribunal had jurisdiction to address the petitioner's request for a refund of the balance amount and declined to entertain the petition, citing the availability of an appeal under Section 129A of the Customs Act. The petitioner was granted permission to withdraw the Writ Petition with liberty to approach the Tribunal, emphasizing adherence to legal procedures and recognition of the Tribunal's jurisdiction in resolving the matter.
Issues: Challenge to confiscation of seized foreign currency under Customs Act, availability of appeal under Section 129A, petitioner's request for refund of balance amount, jurisdiction of the Appellate Tribunal.
Analysis:
The judgment by the High Court of Bombay pertains to a case challenging the Order passed by the Commissioner of Customs and Central Excise, Goa, which directed the confiscation of seized foreign currency amounting to 68,000 pounds, equivalent to Indian Rs. 51,68,000. The Order provided the petitioner with an option to redeem the currency by paying a redemption fine of Rs. 10,00,000 and a personal penalty of Rs. 10,00,000. The petitioner expressed willingness to deposit the total sum of Rs. 20,00,000, inclusive of the redemption fine and personal penalty, and sought a direction for the refund of the balance amount without prejudice to their rights.
Regarding the appealability of the impugned Order under Section 129A of the Customs Act, the petitioner's counsel contended that the Appellate Tribunal might not consider the request for a refund of the balance amount if the petitioner deposited Rs. 20,00,000. The Court examined the relevant provisions concerning the powers of the Appellate Tribunal and opined that the Tribunal possessed the authority to address the petitioner's grievance. Consequently, the Court declined to entertain the petition at that stage, citing the existence of an alternative efficacious remedy in the form of an appeal under Section 129A of the Customs Act.
Subsequently, the petitioner's counsel sought permission to withdraw the Writ Petition with liberty to file a suitable application before the Tribunal. The Court granted the request, allowing the petition to be withdrawn with the liberty as prayed for. This decision reflects the Court's adherence to legal procedures and the recognition of the jurisdiction of the Appellate Tribunal in addressing the petitioner's concerns within the framework of the Customs Act.
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