https://www.taxtmi.com/caselaws?id=48589 The Revisionary Authority had jurisdiction to entertain the Revision Application under Section 129DD of the Customs Act, 1962. The subsequent declaration of gold ornaments was deemed invalid as it must be made upon arrival, leading to confiscation. The appellate authority's determination of duty rate was incorrect, and the fine imposed was excessive. The government set aside the appellate authority's decision, upheld the Revision Application, and advised the respondent to seek rectification from the Tribunal if needed. en-us Mon, 17 Jul 2000 00:00:00 +0530 Thu, 05 Aug 2010 12:32:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48589 The Revisionary Authority had jurisdiction to entertain the Revision Application under Section 129DD of the Customs Act, 1962. The subsequent declaration of gold ornaments was deemed invalid as it must be made upon arrival, leading to confiscation. The appellate authority's determination of duty rate was incorrect, and the fine imposed was excessive. The government set aside the appellate authority's decision, upheld the Revision Application, and advised the respondent to seek rectification from the Tribunal if needed. Case-Laws Customs Mon, 17 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48589