1987 (3) TMI 275

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....ember (J)]. - This appeal arises out of and is directed against the Order No. 1773/85 dated nil passed by the Collector of Customs (Appeals) Bombay. 2. The undisputed facts are :- The appellant's sister-in-law who was the resident of Dubai arranged dispatch of one Webley Revolver and 100 cartridges from London by Air flight. When the appellant sought clearance, the Customs objected to the....

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.... and maintainable for the reasons stated in the order of the lower authority. Hence this appeal. 4. During the hearing of this appeal, Shri Deshpande did not dispute the legality of the order passed by the Assistant Collector. He urged that the sister-in-law who sent the revolver and the cartridges would not fall under the category of the relatives mentioned in paragraph 121(1) of the policy in....

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....peals) is not a speaking order. The appellant had not challenged the legality of the order passed by the Assistant Collector. He had only pleaded that there should not have been absolute confiscation since the goods in question was not prohibited goods and that in similar instances the Customs House had allowed clearance on payment of fine but then the Collector (Appeals) had not considered neithe....

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....ed the submissions made by both sides. There is considerable force in the contention of Shri Deshpande that the order of the Collector (Appeals) is not a speaking order. Under sub-section (4) of Section 128A, the Collector (Appeals) is required to state the points for determination, the decision thereon and the reasons for the decision. Merely stating that the order of the lower authority is corre....