2004 (10) TMI 433

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....The ROM has been filed by the Revenue. The single Member Shri G.A. Brahma Deva, since retired, has passed the Final Order No. 1172/2003, dated 2-9-2003. He had found that the seized goods were not smuggled ones and they were not notified under Section 123 of the Customs Act and hence by applying the ratio of the Tribunal ruling rendered in the case of Ravi Mittal v. CC [2000 (117) E.L.T. 182 (T) =....