1992 (7) TMI 94

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....d by Collector of Customs (Appeals), Bombay in the case of Mrs. Patel, N. 2. The case relates to absolute confiscation of nine crude gold bangles valued Rs. 1,26,150/- and imposition of personal penalty of Rs. 30.000/-. At appeal stage, redemption of the impugned gold bangles was allowed for re-shipment on payment of fine Rs. 40,000/-. 3. Personal hearing fixed on 28-4-1992 was not attended.....

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....bove and nature of order-in-original, it will be difficult to hold that the order-in-appeal is defective despite the statement being self-incriminating. 6. Quite independently as held by the Government, in a number of cases, option to re-export, on fines can be given under Section 125 of the Customs Act even when the goods were not declared for the purposes of Section 77 ibid. In the circumstan....