Commissioner of Customs (Preventive) Vs R.K. Swami Singh (Manipur High Court)
Manipur High Court held that appeal is not maintainable since value of alleged seized gold is below the minimum threshold limit for filing an appeal i.e. Rs. 1 Crore as per instruction dated 02.11.2023. Accordingly, appeal dismissed.
Facts- On 20.06.2014, the respondent herein was intercepted by the Officers of Imphal Customs at Luwangshangbam near NRL Petrol Pump along National Highway No. 39 at around 2:00 pm and found 12 pieces of gold biscuits, total weighing 2002.26 grams approximately and worth of ₹ 49,74,605/- from his possession. As the respondent was not having any document for the illicit importation and without payment of customs duty, the gold was seized u/s. 110(1) of the Customs Act, 1962.
On 14.11.2014, the Additional Commissioner, Customs (Preventive), NER, Shillong issued Show Cause Notice to the respondent to submit explanation within 30 (thirty) days as to why the seized gold biscuits should not be confiscated u/s. 111(b)(d) of Customs Act, 1962 and as to why penalty should not be imposed upon him u/s. 112(b)(ii) of the Customs Act, 1962. However, the respondent herein failed to file reply to the Show Cause Notice. The Additional Commissioner (Preventive), NER, Shillong directed the respondent herein to pay a penalty of ₹10,00,000/- only u/s. 112(b)(ii) of the Customs Act, as the seized gold biscuits has been illegally imported from Myanmar to India via Moreh in violation of Section 7(i)(b)(c) of the Customs Act, 1962.
