UNION OF INDIA Vs. IMTIAZ IQBAL POTHIAWALA

JUDGEMENT

(1.) This Appeal under Section 130 of the Customs Act, 1962 (the Act) challenges the order dated 3rd June, 2005 passed by the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal).

(2.) This Appeal was admitted on 28th June, 2007 on the following substantial questions of law:-

(3.) It may be pointed out that the Revenue has filed only one Appeal from the order of the Tribunal dated 3rd June, 2005. This, in fact, when the impugned order is in respect of six Respondents. Respondent No.1 is the owner of the seized gold bars, Indian currency and the Jeep, confiscated by order dated 1st July, 2002 of the Commissioner of Customs. The above Confiscation was set aside by the impugned order dated 3rd June, 2005 of the Tribunal. The Respondent Nos.2 to 6 in this Appeal are employees of Respondent No.1 and on whom penalties are imposed under Section 112 of the Act, which have been deleted by the impugned order dated 3rd June, 2005. In fact, there should have been six different Appeals by the Revenue but only one appeal is filed. At the hearing also, submissions were made by the learned Additional Solicitor General only in respect of Respondent No.1 and no submissions were made in respect of Respondent Nos.2 to 6 in the context of the impugned order dated 3rd June, 2005. In fact, the questions as admitted are also only in respect of Respondent No.1. This possibly for the reason that the penalties upon Respondent Nos. 2 to 6 are consequential upon the impugned order of the Tribunal being reversed in case of Respondent No.1. Thus, in this appeal before us, there is no challenge to the impugned order dated 3rd June, 2005 to the extent it allowed the appeals of Respondent Nos.2 to 6.