2015 (9) TMI 868

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....Thakur; This appeal has been filed by the appellant with respect to OIA-AHM-CUSTM-000-APP-256-14-15 dated 26/8/2014. 2. Shri V V Gupta (Advocate), appeared in this matter. On a specific query from the Bench, Shri V V Gupta mentioned that he is the legal heir of the appellant as the appellant is not alive now. Shri V V Gupta, submitted that the appellant alongwith his wife arrived from Dubai at S....

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....xport was on the part of customs authorities. 3. Shri L Patra, Authorised Representative, appearing on behalf of Revenue, argued that it is baggage related case, therefore, as per preamble to OIA-AHM-CUSTM-000-APP-256-14-15 dated 26.8.2014 appeal lies to Under Secretary, Govt. of India, Ministry of Finance, Dept. of Revenue, New Delhi. 4. Heard both sides and perused the case records. The presen....