TaxTMI 
TaxTMI 
2013 (10) TMI 1205
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....atish Aggarwala & Mr. Amish Aggarwala, Advocates for respondent No. 3. ORDER Sanjiv Khanna, J. (Oral):- We have heard the counsel for the petitioner, who submits that the adjudication order in original dated 16th December, 1996 passed by the Deputy Commissioner of Customs, IGI Airport, New Delhi was not served on the petitioner. He submits that the petitioner subsequently on 30th May, 2009 obt....
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....o been challenged. 3. Nine Kilograms of gold was seized from the petitioner on 27th August, 1994 at the Indra Gandhi International Airport after he arrived from Frankfurt. Four Kilograms of gold was kept in the belt worn by the petitioner and five Kilograms of gold was kept in a kangaroo pouch worn by the petitioner under his shirt. The value of the gold at that time in the international market w....
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....The appellate order passed by Commissioner (Appeals) dated 17th August, 2009 records that the order in original/adjudication order dated 16th December, 1996 was sent to the petitioner at his last known address vide dispatch entry No.11177 dated 23rd December, 1996 but the said letter was returned with the remarks that the addressee had left for Germany. Thereafter, the order in original was displa....
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....999. He did not appear in the criminal proceedings initiated under Sections 132 and 135 of the Customs Act, 1962. We may record that subsequently the petitioner filed an application dated 31st March, 2011 under Section 265B of the Code of Criminal Procedure, 1973 and pleaded guilty. The customs authorities objected to the said application on the ground that plea bargain provisions were not applica....