TaxTMI 
TaxTMI 
2002 (5) TMI 418
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....he applicant seeks implementation of the Final Order dated 2-6-95 passed by this Tribunal in the captioned appeal. 2. The applicant had imported a revolver (fire arm) in February, 1985 and sought clearance thereof without Customs Clearance Permit. The jurisdictional Asstt. Collector held that the importation was prohibited, and he confiscated the item under Section 111(d) of the Customs Act ....
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....s Tribunal, the applicant approached the Commissioner of Customs, IGI Airport, New Delhi for release of the revolver in terms of the order. He sent a spate of reminders to the authorities but all those fell on deaf ears. The present application provides a list of the letters submitted by the applicant to the authorities during the period July, 1995 - August, 1997. It is also stated that the applic....
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....ant's request for release of the revolver is yet to receive the Commissioner's response. 4. It is obvious from the above record of events and submissions that the revolver in question was alienated by the respondent-Commissioner when the captioned appeal was pending before this Tribunal. It was the subject-matter of the appeal that was alienated. The Commissioner could not have pleaded ignor....