RAGHUNANDAN JALAN Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) This Rule is directed against a show cause notice as well as the order of confiscation and penalty being annexure B and I of the petition. The fact appears from the show cause notice is that on receipt of some information the respondent the Customs officer searched the premises and recovered it is alleged five pieces of gold bars of foreign alleged to have been imported without a valid permit from the respective party of India under Section 8(1) of the Foreign Exchange Regulation Act, 1947. Along with the show cause notice there was brief outline stated in paragraph as follows : -

(2.) In the circumstances aforesaid a show cause notice as well as a penalty order and the order of confiscation of the gold bar cannot be sustained and must be quashed and I quash the same. The respondents are however at liberty to proceed again in accordance with law if they are so advised and is not otherwise barred.

(3.) The Rule is made absolute to the extent indicated above. There will be no order as to costs. Let the operation of the order be stayed for eight weeks from date.