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752 EXCISE LAW TIMES [ Vol. 372

375/37/B/2017-RA filed by the assessee and 380/15-A/B/2015-R.A filed by the Depart-
ment together and decide both the petitions after due notice to the petitioner on his cor-
rect address.”
A Revision Application No. 380/15-A/B/2015-R.A., dated 19-5-2015 was
filed by Commissioner of Customs (Preventive) Jodhpur (hereinafter referred as
customs authorities) against Order-in-Appeal (O-I-A) No. 05 (SLM)/Cus/JPR/
2015, dated 27-2-2015 passed by the Commissioner of Central Excise (Appeals),
Jaipur.
Another Revision Application No. 375/37/B/2017-RA, dated 3-11-2017
was filed by Sh. Manoj Kumar Sharma (hereinafter referred as PAX) against the
same Order-in-Appeal No. 05 (SLM)/Cus/JPR/2015, dated 27-2-2015 passed by
the Commissioner of Central Excise (Appeals), Jaipur. The PAX filed an appeal
Bearing No. C/51960/2015-CU(DB) along with stay application on 25-2-2015 be-
fore the Hon’ble CESTAT, New Delhi (Tribunal). As the appeal did not lie before
the Hon’ble Tribunal, the PAX applied for its withdrawal on 3-10-2017 when the
matter came up for final hearing. The Tribunal vide Final Order No. 57034/2017,
dated 3-10-2017 dismissed the appeal of the PAX as withdrawn. Subsequently
the PAX filed the above Revision Application which is currently pending with
the Government.
In the instant case the Additional Commissioner of Customs, Jodhpur
vide adjudication Order Bearing No. 17/2013, dated 11-12-2013 ordered for abso-
lute confiscation of the seventy gold biscuits weighing 8164.80 grams valued at
Rs. 2,51,89,735/-, UAE Dirham AED 1,05,410, INR Rs. 20,000/-, an amount of Rs.
12 lacs received by the PAX in lieu of demand draft issued by Al Fardan Ex-
change along with concealment material valued at Rs. 2,200/-. She also imposed
a penalty of Rs. 30 lacs (Rupees Thirty Lacs) under Section 112 and Rs. 10 lacs
(Rupees Ten Lacs) under Section 114AA of the Customs Act, 1962 on the PAX.
The PAX preferred an appeal against the impugned adjudication order
before Commissioner of Central Excise (Appeals), Jaipur. The Commissioner
(Appeals) vide the aforesaid O-I-A allowed the release of the DD amounting to
Rs. 12 lac meant for deposit in NRE Account of PAX and confiscated Indian cur-
rency amounting to Rs. 12,500/- and released the balance currency of Rs. 7,500/-.
The appellate authority waived off the penalty under Section 114AA of the Cus-
toms Act, 1962 and reduced penalty from Rs. 30 lacs to Rs. 5 lacs under Section
112 of the Customs Act, 1962 on the PAX. The customs authorities challenged
this order before the revisionary authority who vide G.O.I. order no. 65/18-Cus.,
dated 13-4-2018 upheld the order of adjudicating authority regarding imposition
of penalty of Rs. 30 lacs (Rupees Thirty Lacs) under Section 112 of Customs Act,
1962 and set aside the order of Commissioner (Appeals) on this aspect. However,
Government upheld the order of the Commissioner (Appeals) regarding setting
aside of penalty under Section 114AA of Customs Act, 1962 on the PAX.
The order of G.O.I. Bearing No. 65/18-Cus., dated 13-4-2018 against Re-
vision Application No. 380/15-A/B/2015-R.A., dated 19-5-2015 filed by the
Commissioner of Customs (P), Jodhpur was challenged in Writ Petition by Sh.
Manoj Kumar Sharma (PAX) before Rajasthan High Court.
The Hon’ble Rajasthan High Court decided the Writ Petition with the di-
rection to “club the Revision Petition Nos. 375/37/B/2017-RA filed by the assessee and
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