2001 (6) TMI 726

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.... Respondent. [Order]. - This is an appeal filed by the appellant against the Order No. S/14-7-9/80-PINT SD/INT/143/80 AP dt. 16-7-1981 whereunder Additional Collector of Customs (P) R & I Bombay confiscated jewellery valued at Rs. 1,07,255/- foreign currency of various countries and Indian currency of Rs. 5,400/-. The Additional Collector found the appellant before me guilty to Section 111(d....

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.... a NRI wife to businessman may not brought jewellery which is of a personal nature and she has with her TRA Form and the entire action of the appellant at the time of incident is only a bona fide. Since the two members Bench of the Tribunal is on that particular way the matter which is before me as a single member case is binding on me. 2. Ld. JDR Shri J.M. George would states that facts n....