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VIPIN CHANDRA DIXIT, SUNITA AGARWAL
Samrah Gold Factory Limited – Appellant
Versus
Commissioner Of Customs – Respondent
JUDGMENT :
(Sunita Agarwal, J.)
1. Heard Sri Arvind Srivastava learned Advocate for the appellants, Sri Amit Mahajan and Sri Gaurav Mahajan learned counsels for the respondent Revenue.
2. Out of the abovenoted five connected appeals, Custom Appeal No. 1 of 2022, Custom Appeal No. 2 of 2022 and Custom Appeal No. 3 of 2022 filed by M/s Deepu Jewellers Llc Dubai, Kishore Ratilal Dhakan and M/s Samrah Gold Factory Limited; respectively, are arising out of the order dated 29.8.2019 passed in three defective Custom Appeals filed by the aforesaid appellants, by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad, whereby the appeals have been dismissed as non-maintainable being defective. The defect in three appeals was with respect to the mandatory pre-deposit in terms of Section 129E of the Customs Act, 1962. The order impugned records that despite adjournment granted on the request of the learned Advocates appearing for the appellants therein, nothing had been deposited towards the mandatory pre-deposit.
The remaining two connected Custom Appeal No. 4 of 2022 and Custom Appeal No. 5 of 2022 filed by M/s Samrah Gold Factory Limited and M/s Deepu Jewellers Ltd; respe
The main legal point established in the judgment is the jurisdiction of the Customs Authority to impose penalties and confiscate goods under the Customs Act, 1962, for improper import and export acti....
The judgment emphasizes the importance of adhering to principles of natural justice in adjudication processes and highlights the requirement for a specific officer of Customs to issue show cause noti....
Legal importation of gold requires compliance with customs duty and declaration; failure to declare renders goods liable for confiscation, but redemption options exist under the Act.
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