2021 (11) TMI 1165

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....gence, Hyderabad Zonal Unit, calling upon the petitioner to show cause as to why: (i) 195(96+99) gold bards of 100 grams each of VALCAMBI -SUISSE mark, weighing 19500 grams (9600+9900) and valued at Rs.6,33,75,,000/- (Rupees six crore thirty three lakh seventy five thousand only), sized under panchanama dated 03/04,05,2019, should not be confiscated under Section 111(d) and (o) of the Customs Act, 1962. (ii) Penalty should not be imposed on SKJPL, Shri Shiv Charan, Director, Shri Pradeep Kumar, Managing Director and Shri Kameshwar Parshad, CFO, under Section 112(a) and (b) of the Customs Act, 1962. (iii) Penalty should not be imposed on Shri Shiv Charan and Smt. Pushpalata Bai under Section 117 of the customs Act, 1962. 3. According ....

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.... Online SC 200) learned counsel for the petitioner submits that any officer in the Directorate of Revenue Intelligence cannot be clothed, or conferred, or made officer of Customs. 4. Disputing the above contentions, Sri T, Surya Kiran Reddy, learned Additional Solicitor General of India, and Senior Counsel, appearing for Sri N. Rajeshwar Rao, learned Assistant Solicitor General of India, submits that Additional Director General, Directorate of Revenue Intelligence, has been designated as 'Commissioner of Customs' in terms of Notification No.17/2002-Customs(N.T.) dated 07.03.2002. He has sought to distinguish the decision of the Supreme Court in Canon India Private Limited (supra), to contend that the issue before the Supreme Court ....