TaxTMI 
TaxTMI 
2017 (7) TMI 706
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....nt of the order passed by the Commissioner of Customs (Appeals) dated 13.01.2017. In the said order, the Commissioner of Customs (Appeals) held that the confiscation under Section 111(d) of the Customs Act is not sustainable and as the gold was declared in the Customs Declaration Card, the the same cannot be confiscated under Section 111(l) and accordingly held that there is no infirmity in the order passed by the Adjudicating Authority dated 12.08.2015 and rejected the appeal filed by the department. 4. The petitioner submitted a representation dated 30.01.2017 to the respondent requesting to release the gold in question on the ground that the appeal filed by the department has been rejected by the Commissioner of Customs (Appeals). Howev....
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....d by the respondent is that the petitioner have filed revision before the Central Government against the orders passed by the Commissioner (Appeals). Though such revisions are pending before the revisional authority/Central Government, the Hon'ble Division Bench of High Court of Punjab and Haryana in the case of NVR Forgings vs. Union of India reported in 2016 (335) E.L.T. 679 (P&H) held that the revision by the Central 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 ....
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....onsideration of the fact that orders have been passed by the Commissioner (Appeals) during September/December 2015, the gold bars/jewellery cannot be endlessly be retained by the Department, more so, when the petitioner has consented before the adjudicating authority as well as the appellate authority who have granted the relief of re-export subject to payment of redemption fine and penalty. In the event there is a re-organization done by the Central Government and the defect pointed out in the case of NVR Forgings (supra) is a remedy, then the revisional authority would be entitled to hear the revision petition. Thus, while issuing appropriate direction, the interest of revenue also has to be protected. 6. Accordingly, the writ petitions ....