2025 (3) TMI 980

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....or the Respondent Through: Mr. Harpreet Singh, Sr. Standing Counsel with Ms. Suhani Mathur and Mr. Jai Ahuja, Advs. (M:8383820042) PRATHIBA M. SINGH, J.(ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner-Mr. Sai Kiran Goud Tirupathi under Article 226 of the Constitution of India inter alia seeking setting aside of the seizure ....

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.... submits that the said gold kada was a personal effect of the Petitioner as his name `SAI' was engraved on the same. 6. On the other hand, Mr. Harpreet Singh, ld. Counsel for the Customs Department submits that the Petitioner has waived of the show cause notice and personal hearing. The Order-in-Original has already been passed on 30th January, 2025 directing absolute confiscation of the gold k....

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.... 9. The paragraph 8 of the Order-in-Original would show that clearly there was waiver of show cause notice and no personal hearing was also granted to the Petitioner. As per the operative portion of the order, there is complete confiscation of one elongated gold piece bent in kada shape. The operative portion of the order reads as under: "23. In view of the foregoing, I pass the followin....

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....03.2024/003959 dated 12.03.2024 under section 111 (d), 111 (i), 111 (j) and 111 (m) of the Customs Act, 1962; iv) I also impose a penalty of Rs. 45, 000/- (Rupees Forty Five Thousand Only) on the Pax Mr. Saikiran Goud Tirupathi under section 112(a) and 112 (b) of the Customs Act, 1962." 10. This Court is of the opinion that following the decision in Mr. Makhinder Chopra v. Commissioner....