1994 (8) TMI 53

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....ed 23-12-1993 against order-in-appeal No. 629-B/DLH/93, dt. 30-9-1993/4-10-1993 passed by Collector of Customs (Appeals) in the case of Mohd. Ramzan (Respondent). Shri Mohd. Ramzan also filed a revision application against the same. The two cases are being disposed of together by this common order. 2. The representative advocate Shri S.S. Arora, has indicated vide letter dt. 16-12-1993 that he ....

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....on fine of Rs. 20,000/- and personal penalty reduced to Rs. 10,000/- since the respondent was unable to collect details of export incentives/drawback etc. on the watches. 4. The applicant Collector has challenged the impugned order-in- appeal mainly on the grounds that the goods were not declared, were found concealed; that in view of contravention of Section 77 of Customs Act, 1962, allowing r....

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.... in routine without proper appreciation of scope of Sections 77 & 80 vis-a-vis Section 125 ibid despite a number of decisions of the revisionary authority clarifying and elaborating the correct legal position (e.g. Shri K.A. Mohd. Kunhi - 1992 (62) E.L.T. 669 GOI; F. No. 380/98/B/93-RA. CUS. GOI Order No. 65/94, dated 31-1-1994, Collector's Review File No. VIII(HQ)/10/CUS/86/93, dated 26-7-1993; F....

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....e that the review proposals are not being made with the requisite seriousness and after proper study. It is, therefore, held that there is no merit in the ground on which review has been sought except to the limited extent that quantification of fine for re-export seems inadequate in the circumstances of the case. Articles valued at Rs. 1,23,000/- has been concealed and not declared in this case. ....