TaxTMI 
TaxTMI 
1972 (2) TMI 34
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....eing annexure B and I of the petition. The fact appears from the show cause notice is that on receipt of some information the respondent the Customs officer searched the premises and recovered it is alleged five pieces of gold bars of foreign alleged to have been imported without a valid permit from the respective party of India under Section 8(1) of the Foreign Exchange Regulation Act, 1947. Alon....
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....visions of law as mentioned in the show cause notice." The petitioner showed cause and thereafter was found guilty and was asked to pay penalty by order being Annexure I to the petition. By the said order the contraband gold was confiscated and the sum of Rs. 6996.00 was also confiscated as part of contraband gold under Section 121, of the Customs Act, 1962. The petitioner was further penalised to....
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....tmental enquiry under Section 121 of the Customs Act,1962. It appears that the Customs officer has already made up their minds that the five pieces of gold bars were illicitly imported into India from a foreign country. If that is so, the question of giving a hearing or explanation to the show cause notice become an idle formality and mere force. It is incumbent on the part of the enquiry officer ....