1991 (5) TMI 166

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.... for the Respondent. [Order per: P.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 Tri....

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.... the officers". Relying upon the said statements, 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....