1984 (12) TMI 305

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....application filed before the Central Government against the Order No. 314 of 1980, dated 24-4-1980 passed by the Central Board of Excise and Customs, statutorily stood transferred to the Tribunal for being heard as an appeal. 2. The appellant by a telegram sought for an adjournment on the ground that due to election he could not come today. After going through the records, I did not consider it....

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....able for confiscation as the import without the permission of the Reserve Bank of India violated the provisions of Foreign Exchange Regulations Act. 4. During the personal hearing before the Additional Collector, the appellant appeared to have stated that he had brought the gold for making ornaments to his sister's daughter. He brought it because he was told by another passenger in Saudi Arabia....

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....order passed by the Additional Collector. The legality of the order passed by the Board is challenged in the revision application. The question for consideration is whether the view taken by the Board is illegal or not in accordance with law. Admittedly, the gold was brought as baggage by the appellant. He made a true declaration. On coming to know that he cannot be allowed to clear, he requested ....

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....finition stands other than motor vehicles, the baggage could include any other item. Section 77 requires `the owner of the baggage to make a declaration of its contents to the proper officer'. Section 89 reads : `where the baggage of a passenger contains any article which is dutiable or the import of which is prohibited and in respect of which a true declaration has been made under Section 77, the....