2021 (12) TMI 491

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....) of Customs Act, 1962 to be redeemed thereon under section 125 of Customs Act, 1962 and imposition of penalty under section 112 of Customs Act, 1962, we are also called upon to consider the competence under section 110 of Customs Act,1962 to effect seizure and the impact thereof on the legality of consequential proceedings commencing with issue of show cause notice. The Hon'ble High Court of Bombay, before which these were raised for the first time, by order of remand dated 18th January 2018 in customs appeal no. 84/2006, against final order no. A/86972-86973/2016 disposing off appeal no. C/519/2004 and C/682/2004, has directed the Tribunal to do so. 2. On the former occasion, Tribunal had narrowed the resolution of dispute to ascertain....

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.... of the goods weighing 25100.5 kgs valued at Rs. 37650.75. At that point in time, the decision of the Hon'ble Supreme Court in Commissioner of Customs V. Syed Ali [2011 (3) SCC 537] had not yet been handed down and by the time the appeal was before the Tribunal, legislation, affording retrospective jurisdiction by insertion of section 28(11) by Customs (Amendment and Validation) Act, 2011 dated 16th September 2011, had been enacted and notification no. 44/2011-Cus(NT) dated 6th July 2011 under section 2(34) of Customs Act, 1962 for assigning the functions of 'proper officer' issued, and it was probably because of that that the issue of jurisdiction was not agitated or decided upon..We do so now on directions of the Hon'ble High Court. 4.....

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....tter was taken before the Hon'ble High Court of Bombay was the alleged illegality of seizure challenged by the appellant herein. Now that it has been raised and the appeal restored before the Tribunal, it needs to be addressed. 6. It has been imputed that the show cause notice has been issued by an officer of central excise; proceedings were not initiated under section 28 of Customs Act, 1962, which enables recovery of duties that were not levied or were short-levied at the time of clearance but under section 124 of Customs Act, 1962 prescribing notice before proceeding with adjudication for confiscation. The essentials of the procedural validity are issue of notice by the competent authority, opportunity for making a representation and ....