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1993 (7) TMI 100
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....4-1992 issued under Section 129DD of Customs Act, 1962, for review of order-in-appeal No. 128/92 dated 29-1-1992 in the case of Shri Firoz Mohamed Abdulla passed by the Collector of Customs, Bombay. 2. The case relates to confiscation of gold kara weighing 80 gms. worth Rs. 23,840/- but with an option for re-shipment on payment of a fine of Rs. 5,000/- and imposition of personal penalty of Rs. ....
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....nd the order-in-appeal, Govt. hold that the view of the applicant Collector, that mention of Section 112 of the Customs Act, 1962, without specific reference to clause (a) and (b) indicates that he was penalised under both the clauses is not legally tenable for if that was so the adjudicating authority should have specifically stated that the applicant was being penalised under both the clauses of....