1992 (9) TMI 221

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....Order No. S8/189/92 Group 5A dated 16-7-1992 and Order No. S8/189/92 dated 14-7- 1992 passed by the Addl. Collector of Customs and Asstt. Collector of Customs, Custom House, Madras respectively. Both the orders refer to one consignment of used Diesel Engines numbering 81 covered under IGM No. 458/92 Line No. 96 of Vessel S.S. Tiger Cloud V14N. In the order dated 14-7-1992 passed by the Asstt. Coll....

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.... consignment the Additional Collector has invoked the provision of Section 111(m) and ordered confiscation accordingly. This according to him vitiates the adjudication proceedings since two adjudicating authorities cannot adjudicate the same case. In support of his contention Shri Kumaraswamy has also relied upon an order bearing M. CUS No. 1218/90 dated 20-6-1990 relating to appeal filed by M/s. ....