2016 (10) TMI 860

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.... M.K. Sarangi, Joint Commissioner (AR), for respondent ORDER In the present appeal, the appellant has challenged the order-in-original dated 4.11.2015, by which the Principal Commissioner of Customs, Airport Special Cargo Commissionerate, extended the period of six months for issuance of show cause notice in respect of seized goods in terms of proviso to Section 110(2) of Customs Act, 1962.&....

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.... amounts to smuggling and which is not permissible, therefore the gold is prohibited.  Accordingly the prohibited goods is liable for absolute confiscation, hence the seized goods cannot be released provisionally. 3. Shri P. Paranjape, learned counsel for the appellant, submits that the import of gold as such is not prohibited as the import of gold is permitted.  Therefore, the option....

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....e submits that in view of the various judgments, gold seized by the adjudicating authority is liable for absolute confiscation.  Accordingly the same cannot be released provisionally.  In support, he placed reliance on the following judgments:- (i)  Abdul Razak vs. UOI - 2012 (275) ELT 300 (Ker.); (ii)  CC, Chennai vs. Samynathan Murugesan - 2009 (247) ELT 21 (Mad.); (....

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....s liable for absolute confiscation.  However, without any show cause notice proposing specifically absolute confiscation of gold, giving finding that the seized gold is liable for absolute confiscation, is incorrect on the part of the adjudicating authority.  Moreover, unless the principles of natural justice are complied with, the adjudicating authority is not supposed to decide the con....