The Commissioner Of Customs ... vs Shri R.K. Swami Singh Aged About 56 Years ...

Headnote AI-drafted · Reviewed and approved

The Commissioner of Customs (Preventive), North Eastern Region filed an appeal before the Manipur High Court challenging the Final Order dated 29.04.2024 passed by CESTAT, Eastern Zonal Bench, Kolkata, which had allowed the respondent's appeal and set aside the order of confiscation and imposition of penalty, holding that the authority could not prove that the seized gold was of foreign origin and that Section 123 of the Customs Act, 1962 was not applicable.

The respondent had been intercepted on 20.06.2014 near National Highway No. 39 in possession of 12 gold biscuits weighing 2002.26 grams worth ₹49,74,605/-, seized under Section 110(1) of the Customs Act, 1962 for alleged illicit importation from Myanmar via Moreh without payment of customs duty. He was arrested under Section 104 and subsequently faced proceedings resulting in confiscation and a penalty of ₹10,00,000/- under Section 112(b)(ii), which was upheld by the Commissioner (Appeals), Guwahati, before being reversed by CESTAT.

The primary question before the High Court was the maintainability of the appeal in light of the CBEC Instruction dated 02.11.2023, which prescribes a minimum monetary threshold of ₹1 crore for filing appeals before the High Court, whereas the value of the seized goods was only ₹49,74,605/-, falling well below the prescribed limit.

Catchwords: Customs appeal · maintainability · monetary limits · CBEC instruction · gold biscuits · smuggling · seizure · confiscation · penalty · CESTAT · Section 110 Customs Act · Section 111 Customs Act · Section 112 Customs Act · Section 123 Customs Act · foreign origin · carrier charges · Moreh · illicit importation