ASHOK KUMAR R. PATEL Vs. UNION OF INDIA

JUDGEMENT

(1.) BY way of this petition under Article 226 of the Constitution of India, the petitioners have prayed for an appropriate writ, order and/or direction to quash and set aside the impugned order dated 15 -2 -2013 passed by the revisional authority - Joint Secretary to the Government of India, Ministry of Finance (Annexure -A to the petition), by which, the revisional authority has partly allowed the said revision application to the extent of reducing the penalty only. Facts leading to the present Special Civil Application, in nutshell, are as under:

(2.) MS . Avni Mehta, learned Advocate appearing on behalf of the petitioners has made only one submission that the adjudicating authority has materially erred in considering the value of jewellery at 14,500 British Pound. It is submitted that in fact, the valuation of the Jewellery in question was less, however, with a view to get more benefit of refund of VAT, the valuation was put on the higher side. It is submitted that from the very beginning it was the case on behalf of the petitioners that the valuation mentioned in the Bill i.e. Rs. 14,500 British Pound was on higher side and therefore, the adjudicating authority ought to have got the jewellery in question valued by government approved valuer. It is submitted that in absence of valuation got done by the government approved valuer, the adjudicating authority has erred in considering the valuation of the Jewellery in question at 14,500 British Pound.