2024 (12) TMI 1371

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ate Mr. Aaditya D. Bhatt for the petitioner; learned advocate Mr. Ankit Shah for the respondent No. 1 and learned Senior Standing Counsel Mr. Siddharth Dave for the respondent Nos. 2 and 3. 2. Learned Advocate Mr. Aaditya Bhatt for the petitioner submitted that during the pendency of this petition, the respondents-authorities have already passed the Adjudication Order against the petitioner confiscating 3 Gold Bars found from the petitioner on 26.11.2021, when he arrived from Dubai to Sardar Patel International Airport, Ahmedabad. 2.1. He further submitted that being aggrieved by the order of confiscation, the petitioner has preferred an appeal before the Commissioner (Appeals) which is pending for hearing. 2.2 It was therefore sub....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... be disposed of by way of an auction under Section-150 of the Customs Act, 1962. 4. At this stage, Mr. Bhatt submitted that his client is ready and willing to pay the duty in accordance with the provision of the Act and the Rules. He would submit that since the seizure of the contraband is under Section-110 of the Act, the goods can be provisionally released under Section-110A of the Act. He would submit that without any show-cause notice or without any adjudication proceedings or without any final order of confiscation, how could the authority proceed to dispose of the gold by invoking the Section-150 of the Act. 5. Section-150 of the Act empowers the Department to sell the goods by public auction or by tender. Section-15....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....it to invoke the Sub-section 1A of Section-110 of the Act, then it could be only on one ground i.e. the depreciation in the value of the goods. 8. We want the respondents to make its stance clear. Let Notice be issued to the respondents, returnable on 16.02.2022. In the meantime, let there be an ad-interim order in terms of Paragraph-6(E). Direct service is permitted." 4. In view of the submissions made by learned advocate for the petitioner, as the petitioner has already preferred an appeal challenging the Order-In-Original which is pending for adjudication, it would be in the interest of justice to relegate the petitioner to file an appropriate application before the Commissioner (Appeals) in the pending proceedings. However, ....