2009 (4) TMI 593

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.... Respondent. [Order (Oral)]. - The respondent brought a Motor Cycle along with his personal baggage after a stay of nearly 19 years in USA. As the Motor Cycle requires Import Licence under the Exim Policy, proceedings were initiated against the respondent. The Adjudicating Authority held that the said Motor Cycle is liable for confiscation under Section 111(d) of the Customs Act. He imposed ....

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....ithin a narrow compass, I am taking up the stay/appeal for decision. In the stay application, in para 2, the Assistant Commissioner has stated that the Committee of Commissioners of Customs and Central Excise had authorized him to file an appeal against the Order-in-Appeal of the Commissioner (Appeals) as the stay order is not legal and proper on the grounds mentioned in the grounds of appeal. How....

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....(S.C.) and also the decision of the Hon'ble High Court of Calcutta in the case of Extrusion v. Collector of Customs, Calcutta - 1994 (70) E.L.T. 52 (Calcutta-High Court). It is seen that the respondent had brought the Motor Cycle, which was purchased by him in USA only for personal use. This fact has been appreciated by the Commissioner (Appeals). He has given a very clear finding that there is no....