2023 (9) TMI 732

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....rom proceedings before Commissioner of Customs (Appeals), Mumbai-III initiated by the appellant herein, without success, against order of Additional Commissioner of Customs (Import), Air Cargo Complex (ACC), Chhatrapati Shivaji Maharaj International Airport (CSMIA), Mumbai confiscating immoveable property belonging to the appellant. The impugned order [order-in-appeal no. MUM-CUSTM-AMP-APP-1298-2021-22 dated 20th December 2021  ] had dismissed the plea of the appellant on several counts, including procedural. 2. The facts, briefly, are that, acting on information, officers of Directorate of Revenue Intelligence (DRI) intercepted a consignment, covered by airway bill no. 176-86657502/24.12.2017, for carrying on Emirates Airlines (EK ....

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....of Customs Act, 1962 and, thereby, was unable to plead his lack of connection with the alleged offence; moreover, the noticees in the proceedings would have been handicapped in attempting to disprove lack of title to the said property. It was further contended that the property could not be termed as 'sale proceeds' even if it be conjectured that 'sale proceeds' of smuggled goods had been used for the purchase. According to him, the adjudicating authority had not examined the intent of the expression 'sale' in section 121 of Customs Act, 1962. He argued that the first appellate authority had, after conceding locus standii in accordance with section 128 of Customs Act, 1962, gone on to rule, and incorrectly, on the ownership of the property.....

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....me as may be specified in the notice against the grounds of confiscation or imposition of penalty mentioned therein; and (c) is given a reasonable opportunity of being heard in the matter: Provided that the notice referred to in clause (a) and the representation referred to in clause (b) may at the request of the person concerned be oral.' of Customs Act, 1962 that notice is a pre-requisite and 'constructive notice' at that. Inclusion of such proposal in a notice issued to another is premised on conclusion that the property is owned by such notice. That, in itself, is premature and compromises the integrity of adjudication proceedings. 6. Indeed, both the lower authorities have failed to determine ownership of the property in....