2016 (11) TMI 559

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....chandran For Respondents :Mrs.Hema Muralikrishnan, SSC ORDER Heard Mr.K.Jayachandran, learned counsel for the petitioner and Mrs.Hema Muralikrishnan, learned Senior Standing Counsel for the respondents. 2. The petitioner in this Writ Petition has challenged the order passed by the first respondent, who is the revisional authority, exercising power under section 129 DD of the Customs Ac....

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....he said order, the petitioner preferred an appeal to the appellate authority. Before the appellate authority, the petitioner was represented by a counsel. The appellate authority by an order dated 25.9.2012 held that the petitioner was in possession of Gold Jewellery when he arrived from abroad and the same was not declared by the appellant. Further, as per Notification No.31/2003-Customs dated 1.....

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....bserved that the petitioner did not make true and proper declaration of the Gold in his possession and attempted to smuggle the same and passed through the Green Channel in order to evade payment of customs duty. Thus, by giving independent reasons, the second respondent confirmed the order of the third respondent, ordering absolute confiscation, as against which the petitioner filed a revision pe....

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....considered by this Court. 5. Before going into the merits of the contentions raised by the petitioner, it has to be pointed out that this Court, exercising jurisdiction under Article 226 of the Constitution of India, will not examine the correctness of the order passed by the first respondent as if acting as a second appellate authority.  Three authorities, namely respondents 3, 2 and 1 ha....