Mohammed Akmam Uddin Ahmed vs Commissioner Appeals Customs and Central Excise

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2023 Supreme(Del) 537

RAJIV SHAKDHER, TARA VITASTA GANJU
Mohammed Akmam Uddin Ahmed – Appellant
Versus
Commissioner Appeals Customs and Central Excise – Respondent

Advocates:
Advocate Appeared:
For the Petitioner: Riya Soni.
For the Respondents: Akshay Amritanshu, Ashutosh Jain, Bhagvan Swaroop Shukla, Jitendra Kumar Tripathi, Sarvan Kumar.

JUDGMENT :

TARA VITASTA GANJU, J.

TABLE OF CONTENTS
Preface	2
Background	3
Submissions of the Petitioners	5
Submissions of the Respondents	6
Case Laws cited	7
District Magistrate's Report	8
The Statute	10
Discussions on Case Law	11
Agarwood: Species and Export	21
Discussion on Valuation and Prices	22
Conclusion	27

Preface:

1. The present Petition has been filed by the Petitioners, inter-alia, challenging the constitutional vires of Section 129E of the Customs Act, 1962 [hereinafter referred to as “the Act”] and seeking a direction to Respondents to admit the Appeal filed by the Petitioners without pre-deposit of the mandatory duty as stipulated in Section 129E of the Act.

2. The Petitioners have submitted that they belong to poor families and live in Islam Nagar, Hojai, Assam, and are not well-educated youth. In support of their plea, the Petitioners No. 1 and 3 have filed an income certificate dated 13.12.2021 issued by the Office of the Circle Officer, Hojai, Assam, showing an annual income of Rs. 1,00,

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2023 Supreme(Del) 537

RAJIV SHAKDHER, TARA VITASTA GANJUMohammed Akmam Uddin Ahmed – AppellantVersusCommissioner Appeals Customs and Central Excise – Respondent

RAJIV SHAKDHER, TARA VITASTA GANJU
Mohammed Akmam Uddin Ahmed – Appellant
Versus
Commissioner Appeals Customs and Central Excise – Respondent