HAJA MOHIDEEN ABDUL JALEEL Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Mr. A. Ganesh, learned counsel appearing for the petitioners and Ms. R. Hemalatha, learned Senior Panel Counsel appearing for the respondents. With the consent of either side, the writ petitions are taken up for disposal.

(2.) A revision was filed before the Central Government by the revenue challenging the order passed by the Commissioner of Customs (Appeals). The Commissioner of Customs (Appeals) had passed an order setting aside the order of the original authority ordering absolute confiscation of the goods, however, did not interfere with the penalty which was imposed. The Revisional Authority, namely, the first respondent has considered the matter and passed a detailed order and set aside the order of Commissioner of Customs (Appeals) and confirmed the order of the original authority. Challenging the same, the petitioner is before this Court.

(3.) The learned counsel for the petitioners would contend that the revisional authority has no jurisdiction in the light of the decision in the case of NVR Forgings v. Union of India reported in 2016 (335) E.L.T. 679 (P&H), wherein it was held that the Joint Secretary of the Central Government has no jurisdiction to decide the revision. The operative portion of the order reads as follows :