TaxTMI 
TaxTMI 
2026 (10) TMI 582
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....sel for the respondents 2 to 5. 3. The petitioner is before this Court against impugned Rejection Order dated 14.07.2026 bearing reference in No.121/2026 Cus of the first respondent, whereby Revision Application in F.No.373/103/B/SZ/2025-R.A. filed by the petitioner has been rejected. 4. Operative portion of the impugned order holding that no revision lies under Section 129DD of the Customs Act, 1962, reads as under: "7.4 Examined on this touchstone, the Government observes that the Applicant has not assailed the confiscation of the gold chains. The reliefs claimed in the instant Revision Application are confined to: (i) the confiscation of the Applicant's conveyance - Maruti Suzuki Wagon R bearing Registration No. TN 63 AT 1076- ordered under Section 115(2) of the Act, and the redemption fine of Rs. 1,00,000/- relatable thereto; (ii) the absolute confiscation of the Indian currency of Rs. 5,35,000/- ordered under Section 121 of the Act; (iii) the penalty of Rs. 1,50,000/-confirmed upon the Applicant under Section 112(b) of the Act; and (iv) the handling and warehousing charges of Rs. 6,160/- recovered towards release of the mobile phones. 7.5 None of th....
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.... to be filed before the Customs and Excise Service Tax Appellate Tribunal (CESTAT) or a revision has to be filed under Section 129DD of the Customs Act, 1962, where the issue involves imposition of penalty under Section 112(b) of Customs Act, 1962 and redemption of fine under Section 115(2) of the Customs Act, 1962 ordering redemption and penalty. 6. Operative portion of the Order-in-Original No.107/2024 dated 13.09.2024 passed by the Joint Commissioner reads as under: ORDER 31. Based on the foregoing findings, I pass the following order:- (i) I order absolute confiscation of the 02 Nos. of unfinished gold chains of 24 Karat purity, weighing 999.000 grams valued at Rs. 59,64,030/- (Rupees Fifty Nine Lakhs Sixty Four Thousand and Thirty only) seized from Shri P. Kumar, Motor Driver of Customs, Trichy Airport under Sections 111 (d), 111(i), 111(1) and 111(m) of the Customs Act. 1962: and (ii) I order absolute confiscation of the seized Indian Currency Rs. 5,35,000/- (Five Lakhs Thirty Five Thousand only) seized from the conveyance (Maruti Suzuki Wagon R) bearing registration No. TN 63 AT 1076 of Shri Michael Kennadi, as the said amount is meant for pa....
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.... Joint Commissioner of Customs (Preventive), Hqrs., Trichy is upheld. The appeal (i) A.No.C24/61/2024-TRY(CUS)-APP) filed by Shri P.Kumar, (ii) A.No.C24/77/2024-TRY (CUS)-APP filed by Shri Michael Kennadi and (iii) A.No.C24/78/2024-TRY(CUS)-APP filed by Shri P.Natarajan are disposed accordingly. 8. Aggrieved by the same, the petitioner had filed a Revision Petition under Section 129DD of the Customs Act, 1962 before the first respondent/Revision Authority. The prayer of the petitioner before the first respondent/Revision Authority reads as under: It is therefore prayed that the Hon'ble Authority may graciously be pleased to pass orders i) be pleased to set aside the impugned Order-in-Appeal No.14/2025-TRY(CUS) APP dated 19-02-2025 in A.No.C24/77/2024-TRY(CUS) APP passed by the learned Commissioner of GST & Central Excise (Appeals) Coimbatore, Circuit Office at Trichy in so far as relating to (i) order of confiscation of the vehicle Maruti Suzuki Wagon R bearing Registration No.TN63 AT 1076 of the Applicant and order of the redemption fine of Rs. 1,00,000/- (Rupees One Lakh only) under Section 125 of the Customs Act, 1962, ii) be pleased to....
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....nsidered the arguments advanced by the learned counsel for the petitioner and Senior Standing Counsel for the respondents. 7. In my view, the presence of the car, that has been seized from the petitioner will serve no purpose for investigation, as the details are available with the Customs Department. Since no useful purpose will be served by keeping the vehicle idle without it being run. Its value will depreciate as the days go by. Therefore, to balance interest of the parties, the Court is inclined to come to the rescue of the petitioner by ordering provisional release of the subject car subject to the petitioner depositing a sum of Rs. 1,00,000/- with the second respondent, as a security, for the proposed proceedings to be initiated against the petitioner for confiscation under the provisions of the Customs Act, 1962 and Prevention of Money Laundering Act, 2002. 8. The petitioner shall not transfer or alienate the subject car without permission of the Customs Department and the authorities under the provisions of the Prevention of Money Laundering Act, 2002. The petitioner shall produce the car for inspection once in six months pending further orders in the pro....
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....ms] [[ Substituted by Act 22 of 1995, Section 50, for " Collector of Customs" and " Collector(Appeals)", respectively (w.e.f. 26-5-1995).]] as an adjudicating authority; (b) an order passed by the [Commissioner (Appeals)] [[ Substituted by Act 22 of 1995, Section 50, for " Collector of Customs" and " Collector(Appeals)", respectively (w.e.f. 26-5-1995).]] under section 128-A; (c) an order passed by the Board or the Appellate [Commissioner of Customs] [ Substituted by Act 22 of 1995, Section 50, for " Collector of Customs" and " Collector (Appeals)", respectively (w.e.f. 26-5-1995).] under section 128, as it stood immediately before the appointed day; (d) an order passed by the Board or the Commissioner of Customs, either before or after the appointed day, under section 130, as it stood immediately before that day: [Provided that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order referred to in clause (b) if such order relates to,- (a)any goods imported or exported as baggage; (b)any goods loaded in a conveyance for importation into Ind....
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....on 50, for " Collector of Customs" and " Collector (Appeals)", respectively (w.e.f. 26-5-1995).] under section 128, as it stood immediately before the appointed day, or by the [Commissioner of Customs] [ Substituted by Act 22 of 1995, Section 50, for " Collector of Customs" and " Collector (Appeals)", respectively (w.e.f. 26-5-1995).] under section 128-A, is not legal or proper, direct the proper officer to appeal [on its behalf] [ Substituted by Act 18 of 2005, Section 70, for " on his behalf" (w.e.f. 13-5-2005). ] to the Appellate Tribunal against such order: [Provided that where the Committee of Commissioners of Customs differs in its opinion regarding the appeal against the order of the Commissioner (Appeals), it shall state the point or points on which it differs and make a reference to the jurisdictional Chief Commissioner of Customs who shall, after considering the facts of the order, if is of the opinion that the order passed by the Commissioner (Appeals) is not legal or proper, direct the proper officer to appeal to the Appellate Tribunal against such order. Explanation.-For the purposes of this sub-section, "jurisdictional Chief Commissioner" means the C....
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....es, ten thousand rupees: Provided that no such fee shall be payable in the case of an appeal referred to in sub-section (2) or a memorandum of cross-objections referred to in sub-section (4). (7) Every application made before the Appellate Tribunal- (a)in an appeal for grant of stay or for rectification of mistake or for any other purpose; or (b)for restoration of an appeal or an application, shall be accompanied by a fee of five hundred rupees: Provided that no such fee shall be payable in the case of an application filed by or on behalf of the Commissioner of Customs under this sub-section. 16. As per the first proviso to Section 129A of the Customs Act, 1962, no appeal lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order referred to in clause (b) if such order relates to, any goods imported or exported as baggage, any goods loaded in a conveyance for importation into India, but which are not unloaded at their place of destination in India, or so much of the quantity of such goods as has not been unloaded at any such destination if goods unloaded at such de....