1994 (5) TMI 37

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....p;                 [Order]. - These are six review proposals sent by Collector of Customs, Delhi for review of impugned orders-in-appeal passed by Collector of Customs (Appeals), New Delhi. The facts and circumstances of the case are similar and are, therefore, being disposed of together by this common order. The par....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d to be redeemed for home consumption on payment of redemption fine to the extent indicated above, as they were otherwise entitled to import the impugned items. 3. The applicant Collector has challenged the impugned orders-in-appeal on the grounds that the impugned items were not declared, and, therefore, absolute confiscation undertaken by the original adjudicating authority should have been mai....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... bring in gold upto 5 Kgs. Nay, Government (Board) instructions were even before the revisionary authority, having been pleaded by the applicant Collector. The decision of the revisionary authority in that case has not so far been challanged or stayed. Therefore, so far as the Collectors (Appeals) are concerned they are bound by the order-in-revision in the case of Shri Kamlesh Kumar, and have to ....