2017 (8) TMI 431

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....ound for Bangkok from Chennai International Airport, he was intercepted by the Customs Officers at the departure and Foreign Currency of 13500 Euros and Indian Currency of Rs. 10,00,000/- was seized from the petitioner, proceedings were initiated and the Foreign Currencies were confiscated under Section 113(d)(e)(h) of the Customs Act and penalty was imposed under Section 114(i) of the Act by order dated 30.01.2016 passed by the Joint Commissioner of Customs, Airport, New Customs House, Chennai. The petitioner filed an appeal before the Commissioner of Customs (Appeals), Chennai and the appeal was partly allowed by converting the absolute confiscation of the Foreign Currency viz., 13500 Euros and extending benefit of redemption under Sectio....

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....onsidering the validity of an order passed by the Revisional Authority of the Central Government in the Cadre of Joint Secretary to Government testing the correctness of the order passed by the Commissioner of Customs (Appeals) and while considering the validity of such an order, held that the cadre of Joint Secretary to the Government of India is equivalent to the cadre of Commissioner of customs (Appeals) and therefore, the Revisional Authority cannot sit in judgment against the order passed by the Commissioner of Customs (Appeals). The operative portion of the order reads as follows; "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.....