1991 (9) TMI 174

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..../400/91/MAS. - This Miscellaneous application has been filed for a direction to the authorities for complying with the order of the Tribunal dated 20-12-1990 in Order No. 972/90. 2. Shri Namasivayam, the learned DR, submits that because the reference application is pending the order of the Tribunal was not carried out and after the disposal of the same the Department would comply with the order o....

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....o. 972/90 that interpretation of Section 118(1) of the Customs Act, 1962 and its applicability would arise and a question of law would arise meriting a reference. 6. The learned DR made submissions on the scope of the said Section. 7. Heard Shri Gopalan, the learned counsel for the respondent in the reference application. 8. I have carefully considered the submissions made before me. In my view....

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....g. used clothes, his medicine chest or other used items in use, confiscation of the same cannot be called for merely because those goods were kept in packages which contained undeclared goods and also contraband goods. In other words the discretion has to be judicially exercised depending upon the facts and circumstances of each case. In the present case it is not disputed that the respondent here....