2018 (3) TMI 1337

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....(Per N.M. Jamdar, J ) : Rule. Rule made returnable forthwith. Respondents waive service. 2. By this petition, the Petitioner has made the following two prayers. (i) To declare section 129E of the Customs Act ultra vires to Constitution of India since it denies fundamental rights guaranteed by Articles 14 and 21. (ii) Issue a writ of certiorari or any other writ, order or direction to q....

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....r referring to the various statements and replies, imposed a penalty upon the Petitioner. In view of the findings recorded by the Commissioner that the Petitioner had violated the provisions of the Customs Act, the Commissioner directed confiscation of the gold bars, gold coins and imposed a penalty of Rs.5,01,36,309/-. The Petitioner thereafter filed this present petition for a declaration that S....

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....9-E is concerned, this point is no longer res integra. The Division Bench of this Court in Haresh Nagindas Vora v Union of India 2017 LawSuit (Bom) 943 has held that mandatory requirement under Section 129-E cannot be considered as a revenue nor it is a tax and Section is enacted in public interest. The Division Bench has reached this conclusion after relying on various decisions of the Apex Court....

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....self imposed rule. Since the Constitutional validity of the Act has been upheld and the challenge to the mandatory pre-deposit has been negatived, the remedy of appeal cannot be held to be not efficacious. The learned counsel for the Petitioner initially sought to contend that the remedy of appeal should not be an impediment to entertain the Writ Petition since there has been a breach of the princ....