1991 (5) TMI 166

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....C. Jain, Member (T)]. -  Hon'ble High Court of Delhi in Customs Act Case No. 2/90 and CM 2793/90 vide order dated the 11th February 1991, have directed the Tribunal to state the case and refer the following question arising out of Tribunal's Order No. A/448 to 451/89-NRB dated 30-10-1989 to the Hon'ble High Court for its opinion : - "Whether the Tribunal could treat the statements of Umesh ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ments, the Collector of Customs and Central Excise, New Delhi, held Shri Raj Kishore Gupta guilty of having received the smuggled gold and imposed a penalty of Rs. 2,50,000/- upon him under Section 112 of the Customs Act, 1962. A copy of the order-in-original No. 40/84 dated the 16th October 1984 is enclosed as Annexure-A. 3. The Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi, d....