SHAIK MOHAMMED JAVED Vs. UNION OF INDIA, REPRESENTED BY SECRETARY, REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI

JUDGEMENT

(1.) Rule. Rule made returnable forthwith. Respondents waive service.

(2.) By this petition, the Petitioner has made the following two prayers.

(3.) The Petitioner is a permanent resident of Goa. He was working as Assistant Manager (Operations) with Minar Travels, Dabolim Airport Goa operating Chartered Flights carrying tourists visiting Goa. A search of the Petitioner's residence was taken on 7 July 2014 and Indian currencies of Rs. 21.25 lakhs and foreign currencies viz. US $ 10524 and Euros 975 were found. The Petitioner surrendered before the Court on 19 July 2014. According to the Petitioner, when the Petitioner was in custody, the proceedings under Section 108 of the Customs Act were initiated and an order came to be passed on 5 January 2017. By order dated 5 January 2017, the Commissioner of Customs, Goa, after referring to the various statements and replies, imposed a penalty upon the Petitioner. In view of the findings recorded by the Commissioner that the Petitioner had violated the provisions of the Customs Act, the Commissioner directed confiscation of the gold bars, gold coins and imposed a penalty of Rs. 5, 01, 36, 309/-. The Petitioner thereafter filed this present petition for a declaration that Section 129-E of the Customs Act is ultra vires of the Constitution and the order passed by the Commissioner dated 5 January 2017, be quashed and set aside.