2024 (12) TMI 1476

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....e has allowed the writ petition. The challenge in the writ petition was primarily to an order dated 19.12.2018 passed in Appeal Nos.396-401/2018 passed by the Commissioner of Customs (Appeals), Bengaluru, whereby the Commissioner of Customs (Appeals) had rejected the case filed by the appellants herein against the order of the Additional Commissioner of Customs dated 28.08.2018 on a show cause notice issued to the deceased respondent dated 10.11.2017 whereby certain penalties were imposed on the deceased respondent. The order reads as under:- "1. I order confiscation of the Foreign Currency equivalent to Rs. 1,14,22,720/-(Rupees One Crore Fourteen Lakhs Twenty Two Thousand Seven Hundred and Twenty only) seized from Shri Abdul Rahim Abdul ....

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....es Five Lakhs only) Shri Nayaz Pasha, under Section 114 of the Customs Act 1962. 10. I impose a penalty of Rs. 5,00,000/- (Rupees Five Lakhs only) on Shri Nayaz Pasha, under Section 114AA of the Customs Act 1962. 11. I impose a penalty of Rs. 5,00,000/- (Rupees Five Lakhs only) on Shri Dinesh Kumar, Constable CISF, Under Section 114 of the Customs Act 1962. 12. I impose a penalty of Rs. 5,00,000/- (Rupees Five Lakhs only) on Shri Dinesh Kumar, Constable CISF, under Section 114AA of the Customs Act 1962. 13. I impose a penalty of Rs. 5,00,000/- (Rupees Five Lakhs only) on Shri Mohammad Nowsath, under Section 114 of the Customs Act 1962. 14. I impose a penalty of Rs. 5,00,000/- (Rupees Five Lakhs only) on Shri Mohammad Nowsath,....

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.... the learned counsel for respondents is also that the deceased respondent, who was the petitioner before the learned Single Judge, had not made any plea relatable to Section 28 of the Customs Act or that the show cause notice issued under Section 124 of the Customs Act was by an officer who was not competent. His submission was, by drawing our attention to page No. 305 of the paper book, that the case was not investigated by a competent officer, but by an SIO who effected the seizure and recorded the statement under Section 108 of the Customs Act and hence, the impugned order is not sustainable. He also states that neither the Additional Commissioner of Customs nor the Commissioner of Customs (Appeals) have adverted to the plea raised by th....