2016 (12) TMI 1108

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....hese writ petitions, the petitioners seeks for implementation of the order passed by the Commissioner (Appeal-I) dated 30.09.2015 and 23.12.2015 respectively. The petitioners in W.P.Nos.26496 and 26497 of 2016 are holders of Indian Passport but they are Non-resident Indian. The petitioner in W.P.No.26498 of 2016 is an Indian Passport holder. All the three petitioners had smuggled gold bars/jewellery. They were detained in the Airport and ultimately, the adjudicating authority passed an order in original dated 06.06.2015, 30.04.2015 and 16.10.2015 respectively. The orders permitted the petitioner to re-export the gold bars/jewellery on payment of redemption fine and penalty. Challenging the same, the petitioners filed appeals before the Comm....

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....Government entrusted to a Joint Secretary level officer equal to Commissioner is not empowered to pass revisional order against the order passed by the Officer of same rank and therefore the order passed by the revisional authority which was challenged in a writ petition was set aside. The operative portion of the order reads as follows: "8.In the present case, the impugned order was passed by the Joint Secretary to Government of India who was also Commissioner of Central Excise and Customs. Thus, the order-in-appeal as well as revisionary order had been passed by the officers of the same rank which is not permissible as per law. Adverting to the judgments relied upon by the learned counsel for the respondents, it may be noticed th....