1993 (8) TMI 89

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....93, issued under Section 129DD of the Customs Act, 1962 for review of order-in-appeal No. 140-C/DLH/92, dated 16-10-1992 passed by the Collector of Customs, New Delhi, in the case of Shri Paul D.L. Ratnam. 2. Personal hearing fixed on 20-8-1993 was not attended. Government therefore, proceed with the case on the basis of records as there are no complex issues of the law or facts involved. 3.....

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....nction, if any between an officer going on training vis-a-vis a person going on work abroad for the purposes of Rule 4A Baggage Rules is not of any consequence in a case like this. It will be improper to deny benefit of Rule 4A to any one going on training abroad, in his capacity as working Government servant, though it is allowable to technicians, skilled and unskilled labours going abroad in var....