TaxTMI 
TaxTMI 
2016 (11) TMI 559
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.... 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 Act, 1962 against the order passed by the sec....
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....peal 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 1.3.2003, "eligible passenger" means a passenge....
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.... 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 petition before the first respondent. By placin....
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.... 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 have recorded factual findings after considering th....