2025 (6) TMI 1901

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....92.60 gms, from the petitioner, while he was coming to India from abroad. Based on the same, a show cause notice was issued on 22.02.2024 and he appeared for personal hearing on 13.08.2024 through video conference. Thereafter, proceedings pursuant to show cause notice was completed as per Ext.P1, by which apart from confiscation, the petitioner was imposed with a penalty of Rs. 9 lakhs under Sec. 112 of the Customs Act. Ext.P1 is the said order dated 02.09.2024 and admittedly, the same was served upon the residence of the petitioner on 07.09.2024. 2. According to the petitioner, as he was abroad, he could not invoke the statutory remedy of appeal under Sec. 128 of the Customs Act and therefore, this writ petition is submitted by the peti....

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.... Counsel for the respondents, placed reliance upon the decision rendered by the Hon'ble Supreme Court M/s. Singh Enterprises v. Commissioner of Central Excise, Jamshedpur and others [(2007) 13 (Addl) SCR 952], wherein it was held that, if the appeal is not submitted within the prescribed time, the period cannot be not enlarged under Article 226 of the Constitution of India. 6. After considering all relevant aspects, I find no merits in the submissions made by the learned counsel for the petitioner. As far as the observations made by the Hon'ble Supreme Court decisions in B.C. Chathurvedi's case cited supra is concerned, the same was passed in a disciplinary proceedings, and the reasons which prompted the Hon'ble Supreme Court....