TaxTMI 
TaxTMI 
2023 (1) TMI 949
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....d be travelling from Kolkata to Mumbai by Indigo Flight No. 6E-318 and Jet Airways Flight No. 9W-0618 respectively on 20.01.2016 and that they would be carrying smuggled gold bars for delivery at Mumbai and that the said gold bars would be covered by bogus documents showing licit possession thereof by these passengers. 2.1 Acting on the said intelligence, the passenger Sitaram Karel was identified with the help of his boarding pass and intercepted while he was deboarding the Indigo Airlines Flight No.6E-318 from Kolkata to Mumbai which had arrived at Terminal 1B of the Chhatrapati Shivaji International Airport Santacruz, Mumbai, at 0840 hrs on 20.01.2016. He was found carrying one black coloured hand bag and it was also noticed that a baggage tag was attached to his boarding pass which suggested checked-in baggage as well. After the retrieval of the said checked-in baggage, Shri Sitaram Karel was asked to accompany the officers to the office of Indigo Airlines in the terminal building. Upon enquiry, Shri Sitaram Karel stated that he was carrying six gold bars of one Kg each in his checked-in baggage on the basis of an authorisation letter issued by M/s. Maa Kali Jewellers, Kolkat....
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....nfiscation under the provisions of the Customs Act, 1962. In the course of the seizure it was noticed that the said six gold bars were not of uniform texture and appeared to be melted so as to erase any foreign markings. 3.1 Further, as per the intelligence, the other passenger Kailash Verma was identified with the help of his boarding pass and intercepted while he was deboarding the Jet Airways, Flight No.9W 0618 from Kolkata to Mumbai which had arrived at Terminal 1B of the Chhatrapati Shivaji International Airport Santacruz Mumbai at 0910 hrs. on 20.01.2016. He was found carrying black coloured handbag and a checked-in baggage. After the retrieval of the said checked-in baggage, Shri Kailash Verma was asked to accompany the officers to the office of Indigo Airlines in the terminal building. Upon enquiry, Shri Kailash Verma stated that he was carrying six gold bars of one Kg each in his checked-in baggage on the basis of an authorisation letter issued by M/s.Maa Kali Jewellers, Kolkata on behalf of one Shri Kanhaiyalal Karel from Kolkata. The delivery of the said gold was to be given to M/s. Safari Billions Pvt. Ltd., Mumbai. He didn't have any document in support of purchase o....
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....jection of maintainability of the Petition on the ground of statutory Appeal against the impugned order. The learned Counsel for the Petitioner submitted that it is not necessary for the Petitioner to file a statutory Appeal, inasmuch as, there is gross violation of principles of natural justice of not allowing cross-examination of the persons whose statements are made against the Petitioner. 5. It has been brought to our notice that Mr.Anirudh Verma, Mr.Lalit Kulthia and Mr.Sanjay Kulthia had filed their Petitions No.2527, 2884 and 2683 of 2017 respectively and they were disposed off by the Division Bench by a common order dated 6 June 2019 as under: "1. Writ Petition No. 2683 of 2017 is not on board. Upon mentioning taken on board. This petition also challenges the order dated 9th May, 2017 of the Additional Commissioner of Customs (Prev.) Mumbai. The two petitions listed on board also challenge the same order dated 9th May, 2017 of the Additional Commissioner of Customs (Prev.), Mumbai. Therefore, at the request of the parties, this Petition was taken up for consideration along with the two petitions already listed on today's board. 2. These three petitions under Articl....
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.... instructions in relation to adjudication are as follows : Sr.No. Central Excise Officer Monetary Limits of duty / tax / credit demand for Central Excise and Service Tax 1. Superintendent Not exceeding Rupees Ten Lakhs 2. Deputy / Assistant Commissioner Above Ten Lakhs but not exceeding Rupees Fifty Lakhs 3. Additional / Joint Commissioner Above Fifty Lakhs but not exceeding Rupees Two Crore 4. Commissioner Without limit i.e. cases exceeding Rupees Two Crores The above monetary limits are hereby prescribed for all categories of cases, except the following: (a) cases of refund (including rebate) under Section 11B of the Central Excise Act, 1944 as made applicable to Service Tax cases also under Section 83 of the Finance Act, 1994, shall be adjudicated by the Deputy Commissioner / Assistant Commissioner without any monetary limit. (b) cases related to issues mentioned at Sr. No.(a) and (d) under the first proviso to Section 35B(1) of the Central Excise Act, 1944 shall be adjudicated in the following manner: Sr.No. Central Excise Officer Monetary Limits for Central Excise 1. Additional / Joint Commissioner Exceeding Rs. 50 Lakhs 2. Deputy / Assistant Commi....