2017 (2) TMI 1262

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....t Commissioner (AR), for the Respondent. ORDER This appeal is directed against Order-in-Original No. COMMR/PVR/ADJN/01/2007-08, dated 19th June 2007. 2. Heard both sides and perused the records. 3. This is the second round of litigation; in the first round of litigation this Tribunal remanded the matter back to the adjudicating authority to reconsider the issue. The adjudicat....

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....e held as liable for confiscation. Since a question is raised by the learned Counsel that the goods were imported as baggage confiscation seems to incorrect, I find that the appellant herein did not make the declaration of the contents of baggage and was diverted from Green Channel to the Red Channel and consignment of Palladium plates and Iridium powder was detected; as there was wrong declaratio....