2017 (1) TMI 339

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.... filed as yet. 3. The record shows that notice in the petition was issued on 28.11.2016. 4. With the consent of counsels for parties, the Writ Petition is taken up for final disposal. 5. The order with respect to which the petitioner seeks compliance, came to be passed, in the background of the following brief facts: 5.1. The record shows that the petitioner is the brother and power of attorney of a person, by the name Sri.Venugopal Reddy, who was intercepted at the Airport on 27.03.2015. 5.2. In the search carried out, it got revealed that Mr.Venogopal Reddy had on himself 566 grams of gold, valued at Rs. 15,10,096/-. Thereupon, an adjudication order was passed by the concerned Authority, on 11.09.2015. 5.3. The Adjudicating Authorit....

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....&H). 9.1. Via the said judgment, the Punjab and Haryana High Court has ruled that since the rank of the revisional authority and that of the appellate authority was the same, the order passed by the revisional authority, could not be sustained. The observations made by the Court in paragraph 8 and 9 of the judgment, being relevant, are set forth below for the sake of convenience: "....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....