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P. SAM KOSHY, N. TUKARAMJI
Baig Mizra Faheed, Hyderabad – Appellant
Versus
Joint Secretary To The Govt. Of India – Respondent
ORDER :(per Hon’ble Sri Justice P.SAM KOSHY)
The instant writ petition has been filed assailing the order passed by the respondent No.1/Joint Secretary to the Government of India dated 27.01.2005 whereby the revision application filed by the respondent No.2/Commissioner of Customs & Central Excise stood allowed by setting aside the Order-in-Appeal dated 19.02.2004 passed by the respondent No.3/Commissioner of Customs & Central Excise (Appeals).
2. Heard Mr. G. Mohan Rao, learned Senior Counsel for the petitioner, Mr. B. Mukherjee, learned counsel representing Mr. Gadi Praveen Kumar, learned Deputy Solicitor General of India for the respondent No.1 and Mr. Dominic Fernandes, learned Senior Standing Counsel for CBIC appearing for the respondent No.2.
3. For proper understanding of the dispute, it would be relevant at this juncture to briefly note the facts which led to filing of the instant writ petition which are as under:
3.1 The petitioner undertook a journey from Singapore to Hyderabad by flight No.MI 478 on 27.12.2002. In the baggage which the petitioner had brought, there were 99 Nos. of SD RAM 256, MB-PC 133, 200 Nos. of SD RAM 128 MB-PC 133 and 80 Nos. of Printer Memory Cards. Th
Mis-declaration of goods' value and purpose justifies confiscation under the Customs Act, 1962.
The judgment establishes the application of the strict liability principle under the Customs Act, emphasizing the absence of mens rea for contravention and the judicial exercise of discretion by the ....
The main legal point established in the judgment is the requirement to comply with the statutory provisions and principles of natural justice, as outlined in section 124 of the Customs Act and Rule 1....
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