COMMISSIONER OF CUSTOMS (P) Vs. GANPAT SINGH JODHA

JUDGEMENT

(1.) The Revenue challenges the order of the Commissioner (Appeals), who has held that the action of the adjudicating authority in searching the premises of M/s. Star Tours and Travels (of which the respondents is the proprietor), drawing up the panchnama, obtaining letter for waiver of show cause notice and personal hearing and passing the impugned order of confiscation of foreign currency and Indian currency recovered from the premises of M/s. Star Tours and Travels, on the same date i.e. 17 -1 -98, was an action in haste and clearly shows that the entire order was a mis -use of power.

(2.) I have heard the ld. SDR and perused the records. I find that in the appeal before the Commissioner (Appeals), the respondent herein has stated that his statement was recorded under coercion and he had no opportunity to retract from it, as the order against him was passed on the same day. This bears out the finding of the lower appellate authority that the action against the respondent was taken in undue haste. I, therefore, see no reason to interfere with the impugned order and accordingly, uphold the same and reject the appeal.