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examination was denied by Adjudicating authority vide O-I-O No. 17/2013, dat-
ed 11-12-2013. The Adjudicating Authority has relied on the judgment of the
Apex Court judgment in the case of Naresh J. Sukhawani v. UOI [1996 (83) E.L.T.
(258) (S.C.)] and Surjeet Singh Chhabra v. UOI [1997 (89) E.L.T. 646 (S.C.)] in sup-
port of her decision denying the cross-examination of the witnesses and the cus-
toms officers.
3. The Commissioner (Appeals) vide the impugned O-I-A upheld the
order of confiscation of the impugned gold bars and cocurred with the adjudicat-
ing authority’s decision for denial of cross-examination of witnesses and customs
officers. He, however, allowed the release of the DD amounting to Rs. 12 lac
meant for deposit in NRE Account and confiscated the Indian currency amount-
ing to Rs. 12,500/-. He has waived off the penalty under Section 114AA of the
Customs Act, 1962 and reduced penalty from Rs. 30 lacs (Rupees Thirty Lacs) to
Rs. 5 lacs (Rupees Five Lacs) imposed under Section 112 of the Customs Act, 1962
on the PAX. He has upheld the adjudicating authority’s order regarding absolute
confiscation of the seventy gold biscuits weighing 8164.80 grams valued at
Rs. 2,51,89,735/- (Rupees Two Crore Fifty One Lacs Eighty Nine Thousand Seven
Hundred and Thirty Five) and UAE Dirham AED 1,05,410 (Dirham One Lac Five
Thousand Four Hundred and Ten).
The revision applications have been filed by the Commissioner of Cus-
toms (P) Jodhpur (HQ Jaipur) and the PAX on 19-5-2015 and 3-11-2017 respec-
tively with this office. The PAX initially filed an Appeal Bearing No.
C/51960/2015-CU (DB) along with stay application on 25-2-2015 before the
Hon’ble CESTAT, New Delhi against the impugned order-in-appeal. As the ap-
peal 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withdrawn.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 instant Revision Application dated
3-11-2017.
Revision Application has been filed by the Commissioner of Customs
(P), Jodhpur (HQ Jaipur) on two grounds. He has challenged the reduction in pen-
alty imposed on the PAX under Section 112 of the Customs Act, 1962 as per Or-
der-in- Appeal on the ground that it is not commensurate with the gravity of of-
fence. He has also challenged the waiver of penalty on the PAX under Section
114AA of Customs Act, 1962.
The Pax in Revision Application filed on 3-11-2017 has primarily made
following requests :
(i) Release of confiscated gold bars and permission to re-export the
same.
(ii) Release of absolutely confiscated Forex and Indian currency with
permission to re-export them.
(iii) Release of the absolutely confiscated packaging materials and other
miscellaneous goods.
(iv) The orders of the lower authorities regarding imposition of Penalty
be set aside.

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