NARESH GIRDHARILAL PAHUJA Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) In all these petitions, the challenge is to the common judgment and order dtd. 13/2/2023 made by the revisional authority under the Customs Act, 1962 ('Customs Act'), dismissing the revision applications filed by each of these petitioners against orders made by the Commissioner (Appeals) and adjudicating authority under the Customs Act. Accordingly, with the consent of learned counsel for the parties, we dispose of these petitions by a common order.

(3.) These petitions are directed against concurrent orders made by the adjudicating authority, the Commissioner (Appeals), and the revisional authority, ordering and upholding the confiscation of 36 gold bars weighing 10 Tolas each, totalling 4197 Grams, a cash amount of Rs.2.85 Lakhs, and penalties.