Legal principle

Revision to the Central Government under Section 129DD lies only for the three kinds of cases listed in the first proviso to Section 129A(1): baggage, goods not unloaded at their destination, and drawback. All other orders of the Commissioner (Appeals), including confiscation of a vehicle under Section 115(2) or currency under Section 121, go to CESTAT under Section 129A.

Court decision

The High Court upheld the Revision Authority's order and dismissed the writ petition. A revision under Section 129DD was not maintainable, and the correct forum is the CESTAT under Section 129A. The petitioner was given liberty to appeal to the Tribunal within 30 days from receiving the order. If he files the appeal, the Tribunal must decide it on merits without raising the point of limitation (time limit for filing).

Facts

Customs at Trichy Airport seized 2 unfinished 24 karat gold chains weighing 999 grams, valued at Rs.59,64,030, from a customs motor driver. They also seized a Maruti Suzuki Wagon R car owned by S. Michael Kennadi from the airport parking area, and Rs.5,35,000 in Indian currency found in its glove box. The Joint Commissioner confiscated (took for the government) the gold absolutely, the cash under Section 121 and the car under Section 115(2) with an option to redeem it on a fine of Rs.1,00,000, and imposed a penalty under Section 112(b). The Commissioner (Appeals) cut his penalty to Rs.1,50,000. He then filed a revision application before the Central Government under Section 129DD. The Revision Authority rejected it as not maintainable, saying the case was not about baggage. He challenged that rejection in a writ petition.

Key provisions

• Section 129DD, Customs Act, 1962 — Revision by Central Government
• Section 129A(1), Customs Act, 1962 — Appeals to the Appellate Tribunal