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VIBHU BAKHRU, AMIT MAHAJAN
Sh. Jagdeep Singh – Appellant
Versus
Office of The Commissioner of Customs (Delhi Airport) – Respondent
JUDGMENT
Vibhu Bakhru, J. The petitioners have filed the present petitions impugning two orders. First, an order dated 14.02.2022 passed by Respondent No. 1 (order bearing no. 53/Adj/Jyotiraditya/JC/2022); and second, an order dated 26.03.2022, passed by Respondent No. 2 (order bearing no. DLI/CUS/PREV/AK/JC/491/2021-22).
2. The aforementioned impugned orders were passed pursuant to a show cause notice dated 22.05.2019 issued to three persons - the petitioners and one Sh. Shera.
3. The petitioners assail the impugned orders principally on the ground that both the orders are pursuant to the show cause notice proposing to impose penalties on the petitioners (and one other noticee) on the same set of facts. The impugned orders impose penalties in respect of the same allegations. The petitioners contend that they cannot be subjected to penalties twice over, in regard to the same alleged offences. The petitioners also rely on the decision of this Court in FNS Agro Foods Ltd. & Ors. v. CC (Preventive) Delhi & Anr., (2016) 337 ELT 31, whereby this Court held that there cannot be two adjudication orders-in-original in respect of the same goods.
4. The controversy in these petitions, aris
The same set of alleged offences cannot be adjudicated twice over by two authorities.
The court ruled that an adjudicating authority must diligently exercise discretion regarding confiscation of unauthorized funds as per statutory provisions and not based on hardship alone.
Currency notes and coins do not fall under the definition of 'documents' in Section 19(3) of the Foreign Exchange Regulation Act, leading to the invalidation of the search and seizure executed withou....
Significant delays in adjudication can mitigate penalties under the Foreign Exchange Regulation Act, establishing a need for fair procedural opportunities in enforcement actions.
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