2001 (4) TMI 572

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....arkar, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Appeal taken up for disposal after waiving deposit with the consent of both sides. 2. The appeal is against the order of the Commissioner confiscating under Section 111(d) of the Act from the possession of the appellant six chain making and other accessory machines permitting them to redeem on payment of....

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....otion council had been obtained by making a false declaration. 4. In his order, the Commissioner does not confirm this view. He agrees that the machine had been imported by the concerned parties "who are duly registered with the Gem and Jewellery Promotion Council. Their registrations have been cancelled, withdrawn or were otherwise made inoperative till the date of importation of the mach....