2016 (12) TMI 1433

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Standing Counsel with Mr. Sunil Dalal and Mr. Abhishek Ghai, Advocates for the Respondents. ORDER 1. The challenge in this petition is to the order dated 18.07.2016 whereby the additional commissioner proceeded to levy customs duty penalty and also directed the confiscation of 6452 grams of gold valued at `1,67,03,286/- under Section 111(d), 111 (i), 111 (j), 111 (l) and 111 (m) of the Custo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f `10 lakhs. This order was set aside at the behest of the Customs by a writ petition filed before this court i.e. WP(C) 7363/2014 on 25.08.2015. The petitioner was thus relegated to adjudication of Show Cause Notice by the competent officer. In the meanwhile the President of India gave his assent to the Finance Bill which introduced Explanation 3 to Section 28 (11) of the Customs Act. 3. The p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....such as confiscation in the case of prohibited items or those which are absolutely banned, the option of depositing customs duty and part penalty does not arise. 5. The third explanation in a sense is meant to relief adjudicating authorities where even belated wisdom dawns upon those subjected to show cause notice proceedings for short levy, misdeclaration and those resorting to erroneous refun....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d have a more adverse effect upon the revenue as the unintended results that would ensue and clothe those indulging in behaviour which is outlawed by the Parliament such interpretation cannot be visualized. In other words whether absolutely prohibited or banned items in respect of which Parliament's intent is to be gathered should be seen after an overall consideration of the provisions of the Act....