1998 (12) TMI 206

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Respondent. [Order]. - Shri P. Mukherjee, ld. Advocate duly assisted by Shri K.P. Dey, ld. Advocate appearing on behalf of the appellant submitted that the appellants are aggrieved with the observations made by the Commissioner of Customs (Appeals). In her impugned Order while releasing Indian Currency of Rs. 3 lakhs confiscated by the Additional Commissioner of Customs (Prev.) she has ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ax Department for appropriate actions. In support of his submissions he relied upon the following decisions :- (1) Tarsem Kumar v C.I.T. & Ors. - I.T. 1974 ITR (94) 567 (P & H) (2) C.I.T. v Tarsem Kumar - 1986 (26) E.L.T. 10 (S.C.) = AIR 1986 (S.C.) 1477 2. Shri R.K. Roy, ld. JDR argued in support of the directions given by the Commissioner (Appeals). 3. Vide the judgmen....