2017 (2) TMI 182

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rder has been passed by the GOI, via its Joint Secretary, in exercise of power under Section 129 DD of the Customs Tax Act, 1962 (in short the Act ). 2. The brief facts, which are required to be noticed for disposal of the writ petition, are as follows : 2.1. The order-in-original dated 20.04.2015, was passed, whereby, the petitioner was given the option of redemption of two (2) gold bangles and four (4) gold bars, totally weighing 1375 grams. A redemption fine in the sum of Rs. 17,50,000/- along with penalty equivalent to a sum of Rs. 2,50,000/- was demanded. 2.2. The petitioner, being aggrieved by the quantum of fine and penalty, preferred an appeal, which was disposed of by the Commissioner of Appeals, vide order dated 24.06.201....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....titioner, which propels the petitioner to take such a stand is the fact that the Officer, who exercised the jurisdiction in the matter was of the same rank, as that of the Commissioner of Appeals, whose order was assailed before him. 4.1. To be noted, the impugned order has been passed by the Joint Secretary to the GOI. It is common ground that the Commissioner of Appeals holds the same rank as the Joint Secretary to GOI. 4.2. Therefore, according to the learned counsel, this singular fact has impregnated the impugned order with a jurisdictional flaw. In support of his submission, learned counsel for the petitioner relies upon the judgement of the Punjab and Haryana High Court in NVR Forgings Vs. Union of India, 2016 (335) ELT 675. ....