SHIVA PRASAD CHENNURI Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Mr. Kongala Mohan Goud, learned counsel for the petitioner and Mr. Dominic Fernandes, learned Senior Standing Counsel for the CBIC for respondent Nos.2 and 3. Perused the record.

(2.) The petitioner is aggrieved by the requirement of deposit of 7.5% of the duty imposed on the penalty amount as a pre-condition for filing of an appeal under Sec. 128 of the Customs Act, 1962 (for short 'the Act').

(3.) In the instant case, on 21/3/2024, the petitioner was said to be found carrying two gold bars in his pocket weighing 233.200 gms, the value of which was Rs.15,50,780.00 while travelling from Dubai to Rajiv Gandhi International Airport, Hyderabad. The petitioner was subjected to proceedings in accordance with the Customs Act and an order in original was passed on 10/12/2024 whereby an order of confiscation was ordered and also an amount of Rs.14,00,000.00 under Sec. 112(a) and 112(b) of the Act was imposed as penalty upon the petitioner.