2009 (2) TMI 27

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....ondents. [Judgment per Smt. Ranjana Desai, J. (Oral)] - The petitioner has challenged the orders dated 28/2/2002 and 4/10/2003 passed by the Customs, Excise and Gold (Control) Appellate Tribunal ('CEGAT' for short). 2. The brief facts of the case must be stated Bharat B.Chudasama and Bhupendra B.Chudasama (the respondents herein) were passengers on Gulf Air Flight No.GF 0064 dated 13/4/1997 ....

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....d at Rs.95,71,000/- with an option for the passengers to redeem the same on payment of fine of Rs.25 lakhs each in lieu of confiscation. b) Absolute confiscation of US$ 12,450, UAE Dh. 320, Baiza (Omani) 100 and ½ Omani Riyal. c) Absolute confiscation of the articles used for packing and concealment of the said foreign marked gold bars. d) Imposition of penalty of Rs.10 lakhs on each of ....

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....er dated 26/2/2001 till final disposal of this appeal. By the impugned order dated 4/10/2002 CEGAT dismissed appeals and the application filed by the petitioners relying on the judgment of the CEGAT in CCE, New Delhi V/s. L.M.L. Ltd. 2002 (143) ELT 431 holding that the order of the Adjudicating Authority had merged with the order of CEGAT dt. 28/2/2002 and hence the petitioners appeals are not mai....

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....2. The Appeal should not have been dismissed on the ground of limitation or failure to deposit as ordered. The Appeal should have been heard and decided on merits on the issues raised and / or could have been raised including by the Respondent. In such an event the doctrine of merger would apply. 3. If the proceedings are pending before the same Appellate Tribunal the power under Section 35E ca....