1992 (3) TMI 95

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....onfiscation of one gold kara weighing 40 gms. and one gold chain weighing 30 gms. as they were allegedly not declared. 3. The applicant's contention all along has be that the subject items are her personal jewellery which she took from India. In support of this contention she produced one letter dated 20-6-1988 alongwith a photocopy of the page-3 of the register maintained by the goldsmith, Shr....

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....se back to the appellate authority for re-weighment and decide the case afresh in the light of the evidence produced by the applicant. On remand, Collr. (A), in the impugned order-in-appeal held that appeal became infructuous as the said jewellery had been disposed of. 5. In the instant revision application, the applicant has doubted whether jewellery was disposed of before the order-in-remand.....

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....viz. 73.700 gms. In the circumstances of the case, Government hold that the applicant has proved her point regarding origin of the impugned gold items and the same is deemed to be of Indian origin/manufactured in India. Accordingly its re-import is allowed. But on a fine of 10% of the value of the goods as offence of not getting an export certificate is nevertheless proved. 7. In the circumstan....