Advocates:
['DAKSH PAREEK', '', 'JAVED KHAN', 'SANDEEP PATHAK', 'SANDEEP PATHAK']

HIGH COURT OF JUDICATURE FOR RAJASTHAN

BENCH AT JAIPUR

D.B. Civil Writ Petition No. 12001/2020

Manoj Kumar Sharma S/o Late Shri Bhagirath Sharma, Residing

At Flat No. 209, Al Zahida Building Hor Al Anz, Deira, Dubai

Through Authorised Signatory Yogesh Joshi S/o Om Prakash

Joshi R/o House No. 1061, Uniyaro Ka Rasta, Chandpole Bazar,

Jaipur (Raj)

----Petitioner

Versus

1.

Union Of India, Through The Secretary, Ministry Of

Finance, Department Of Revenue, Room No. 46, North

Block, New Delhi 110001

2.

The Principal Commissioner And Additional Secretary,

Government Of India, Ministry Of Finance, Departmemt Of

Revenue, 14Th Hudco Vishala Building, B Wing, 6Th Floor,

Bhikaji, Cama Place, New Delhi - 110066

3.

The Commissioner Of Customs, Jodhpur, Hqrtrs At New

Central Revenue Building, Statue Circle, C-Scheme, Jaipur

302005

4.

The Deputy Commissioner Of Customs, Terminal-2, Arrival

Hall, International Airport, Jaipur

----Respondents

For Petitioner(s)

:

Mr. Daksh Pareek

Mr. Javed Khan

Mr. Jaideep Malik

For Respondent(s)

:

Mr. Sandeep Pathak with

Ms. Vartika Mehra

HON'BLE THE CHIEF JUSTICE MR. AKIL KURESHI

HON'BLE MR. JUSTICE SUDESH BANSAL

Order

17/02/2022

1.

The petitioner has challenged a revisional order dated

30.12.2019 passed by the Government of India, Ministry of

Finance by which revisional authority dealt with two revision

(2 of 12)

[CW-12001/2020]

petitions, one filed by the petitioner and other filed by the

respondent-Customs Department. Brief facts are as under:-

2.

The petitioner travelling from Dubai landed at Jaipur

International Airport on 23.09.2012. He was carrying a handbag

with him. According to the Customs Department he did not declare

on arrival that he was carrying large quantity of gold bars in his

handbag and also foreign currency. Upon finding the movement of

the petitioner suspicious the customs officers posted at airport

kept a vigil and in presence of panchas carried thorough search of

his handbag upon which it was found that in his cover for glasses

in two plastic bags he was carrying 6 and 4 gold biscuits of 10

tolas each. It was further found that he was carrying 60 more

such gold biscuits of 10 tolas each in plastic bags covered by

canon camera case. He was also carrying foreign currency in UAE

Dirham valued at Rs.16,02,232/-. The punchnama was drawn on

23.09.2012 which records all these details and further records

that the passenger had submitted a declaration form to the

custom authorities in which he had not made a declaration of any

of these goods.

3.

Based on these facts a show-cause notice came to be issued

to the petitioner why the seized articles i.e. gold and currency

should not be confiscated and fine should not be imposed upon

him in terms of the provisions of the Customs Act, 1962. The

adjudicating authority after giving opportunity of hearing to the

petitioner passed an order dated 11.12.2013. In this order he

made absolute confiscation of 70 gold biscuits weighing 8164.800

gms valued at Rs.2,51,89,735/-. He also confiscated Indian

currency of Rs.20,000/- and draft of Rs.12 lacs for contravention

of the Foreign Exchange Management (Export and Import of

(3 of 12)

[CW-12001/2020]

currency) Regulations, 2000. He imposed a penalty of Rs.30 lacs.

He imposed further penalty of Rs.10 lacs for mis-declaration of the

contents of the baggage.

4.

Against the said order in original the petitioner preferred an

appeal. The Commissioner of Appeals by his order dated

23.02.2015 confirmed the absolute confiscation of gold but

reduced the penalty to Rs.5 lacs. Penalty under Section 114AA of

the Customs Act was waived.

5.

Against the said order of the appellate authority petitioner

had preferred the revision petition. The department had also filed

a revision petition challenging the reduction of fine by the

Commissioner of Appeals under Section 112(a) of the Act and for

wa