2021 (3) TMI 84

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tioner Mr. Sourav Mondal, Adv. for Union of India Mr. Amitabrata Roy, Adv. Mr. Bhaskar Prasad Banerjee, Adv. for respondent ORDER The Court : The petitioner has challenged an order of adjudication passed by the Principal Commissioner of Customs (Prev.), W.B. dated 26th December, 2019, inter alia, on the ground that the same is without jurisdiction and in violation of principles of natu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ances, the imposable penalty, if any, at the highest would have been only Rs. 3,00,000/- and odd and not Rs. 50,00,000/- 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 p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of Section 129A of the Customs Act, 1962. On this ground 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 26th December, 20....