2025 (6) TMI 1682

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.... 2. By this petition, under Article 226 of the Constitution of India, the petitioner has challenged the Order-in-Original dated 24.05.2023 passed by the respondent No. 2-Additional Commissioner, Customs, Ahmedabad whereby, the order of confiscation of Foreign Currency worth 32m049 USD was passed under sections 111(f), 111(j), 111(l) and 111(m) of the Customs Act,1962 ['the Act,1962' for short] along with confiscation of the goods i.e. Black Colour Trolley handbag used for carrying and concealing foreign currency recovered/seized under punchnama dated 06.10.2022 under section 119 of the Act, 1962 including imposition of penalty of Rs. 10 Lakh on the petitioner under section 112(a)(i) of the Act,1962. 3. Brief facts of the case are that th....

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....nt has, in the affidavit-in-reply filed pursuant to the notice issued by this Court, categorically admitted that the show-cause notice dated 16.03.2023 issued to the petitioner at the available address on record had returned back undelivered with a remark "insufficient address". It was submitted that thereafter, the said notice was affixed on the notice board of the Custom House as per provision of section 153(e) of the Act,1962 and therefore, the petitioner was never aware about the show-cause notice dated 16.03.2023 nor the petitioner was served with the copy of the order dated 24.05.2023. 4.1 It was therefore, submitted that the petitioner prays for remand of the matter to the adjudicating authority-respondent No. 2 so as to enable th....

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....r on 06.10.2022 and the panchnama was also carried out at the time of seizure. Respondent No. 2 has therefore, remained negligent in not taking the current address of the petitioner at the relevant time and only relied upon the local address at Anand. Even the passport of the petitioner would contain his permanent address at USA. 7. In that view of the matter, the excuse made by respondent No. 2 in the affidavit-in-reply to the effect that the show-cause notice was served on the address available on the record which has returned back with a remark "insufficient address" as well as reliance placed on the provision of section 153(e) of the Act,1962 for substituted service of affixing the show-cause notice on notice board, cannot be accepte....