1999 (12) TMI 90

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....missioner of Customs (Appeals), Airport, Mumbai-99 in the case of Shri Babu Nathu Dhamelia, Prop: M/s. Jay & Company (applicant). 2. Briefly stated the facts of the case are that 16 travellers cheques collectively amounting to USD 2350 equivalent to Indian Rs. 97,452/- sent by export parcel by the applicant was recovered and seized by the staff of customs posted at Speed Post Centre, Santacruz,....

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....t, he opted to send those by post to the bona fide person who had purchased those. There is no criminal or mala fide intention in his action as he would have no personal gain out of it. He also requested for condonation of the delay in filing the Revision Application as he received the Order-in-Appeal on 1-10-1999 from his Advocate. 4. Even though the applicant had sought personal hearing, t....