TaxTMI 
TaxTMI 
1998 (12) TMI 201
X X X X Extracts X X X X
X X X X Extracts X X X X
....der per : Gowri Shankar, Member (T)].- This appeal is against the combined order of the Additional Collector of Customs confiscating under Section 111(b) of the Customs Act, 1962 and Section 71 of the Gold (Control) Act. Two gold biscuits seized from the appellant's possession and imposing penalty of Rs. 10,000/- on him under Clauses (a) & (b) of Section 112 of the Act read with Section 74 of th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ssed the order in pursuance of the orders passed by the Appellate Tribunal on 24-9-1992. The Tribunal had sent the matter back to him on the grounds of failure of principles of natural justice. That order of the Tribunal was not appealed. The plea that the Additional Collector lacked jurisdiction therefore cannot now be entertained in the light of the Tribunal's decision. 4.The next contention is....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... order the Tribunal had taken note of evidence that gold coins bearing the emblem of British Royalty were manufactured in India by person possessing the appropriate dies and that the presence of these figures on the coin alone could not be sufficient to say that they were of foreign origin. There is however another aspect of the matter which had not been considered. The notice and the order both i....