2023 (11) TMI 1089

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....MED G.NATARAJAN AKHIL PHILIP MANITHOTTIYIL DANIYA RASHEED PALLIYALIL FOR THE RESPONDENT : ADV.SREELAL N. WARRIER-SC JUDGMENT The present writ petition has been filed by the petitioner impugning Ext.P10 order dated 30.11.2018 passed by the Principal Commissioner & Ex-Officio, Additional Secretary to Government of India, in revision No.373/37/B/16-RA. 2. The petitioner was apprehended with 2 ....

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....f the Customs Act, 1962 for smuggling of two kilograms of gold bars concealed in the inner secret pockets of the pants worn by him. This order in original was challenged before the Commissioner of Appeals. However the said appeal came to be rejected by Ext.P7 order by the Commissioner of Appeals. Against the said appellate order revision was filed under Section 129DD of the Customs Act, 1962 befor....

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....on fine of Rs.25,00,000/- and reduced penalty of Rs.8,00,000/- are impossible to comply with inasmuch as the goods are not available for redemption and re-export. This fact of disposal of the two gold bars by the Customs Authority was not before the Principal Commissioner & Ex-Officio, Additional Secretary to Government of India, the Revisional Authority and therefore, the order impugned came to b....