2007 (9) TMI 647

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....ENT Heard the learned counsel for the appellants. 2. The appellants aggrieved by the order of the Tribunal and the appellate authority wherein they had challenged the show cause notice issued by the respondent authority, as to why the gold seized by them should not be confiscated and penalty levied, and action thereafter, had approached the learned single Judge. Both the authorities namely,....

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....ission may not be correct, especially when at no point of time earlier, the appellants had made such a prayer either before the Commissioner or before the Tribunal. It is only after the disposal of the case by the Tribunal the appellants had filed the application to review and re-open the case, raising the point of applicability or invoking of Section 125 of the Customs Act. In fact, as the record....