https://www.taxtmi.com/caselaws?id=49175 The appellate bodies upheld the Collector (Appeals) decisions to allow redemption of undeclared items upon payment of fines, rejecting review proposals challenging the orders. Emphasizing the need to minimize litigation, the judgment clarified that Board instructions cannot override judicial discretion under the Customs Act. Revision applications seeking relief from fines were dismissed as the impugned gold was undeclared, affirming the Collector's decision. The judgment underscores the importance of adhering to established principles by revisionary authorities and exercising discretion appropriately in customs cases to avoid unnecessary inconvenience to passengers. en-us Tue, 31 May 1994 00:00:00 +0530 Thu, 12 Aug 2010 12:19:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49175 The appellate bodies upheld the Collector (Appeals) decisions to allow redemption of undeclared items upon payment of fines, rejecting review proposals challenging the orders. Emphasizing the need to minimize litigation, the judgment clarified that Board instructions cannot override judicial discretion under the Customs Act. Revision applications seeking relief from fines were dismissed as the impugned gold was undeclared, affirming the Collector's decision. The judgment underscores the importance of adhering to established principles by revisionary authorities and exercising discretion appropriately in customs cases to avoid unnecessary inconvenience to passengers. Case-Laws Customs Tue, 31 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49175