2021 (3) TMI 13

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....ocates for Customs Authority. Mr. Santosh Kr. Pandey, Advocate for Union of India. ORDER The Court : The petitioner has challenged an order of adjudication passed by the Principal Commissioner of Customs (Prev.), W.B. dated 8th July, 2019, inter alia, on the ground that the same is without jurisdiction and in violation of principles of natural justice. The petitioner refers to the finding of ....

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....ghest would have been only Rs. 90,000/-, not Rs. 12,00,000/- as held by the adjudicating authority. To further elucidate this contention the petitioner has relied upon a judgment reported in 2016 (336) E.L.T.230 (Cal.) [Gopal Saha Vs. Union of India]. Referring to the said judgment, the petitioner says that the gold confiscated is not a prohibited goods as indicated in Section 112(b)(i) of the sai....

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....ovision of Section 129A of the Customs Act, 1962. In this context the respondent cites a judgment reported in 2020 SCC OnLine SC 440 [Assistant Commissioner (CT) LTU, Kakinada and Others Vs. Glaxo Smith Kline Consumer Health Care Limited] and submits that the instant writ petition should not be entertained. It is also submitted on behalf of the respondent that the order impugned is dated 8th July,....