1992 (3) TMI 96 - CGOVT - Customs

Summary

The judgment involves a review proceeding by the Government of India regarding a show cause notice issued under Section 129-DD for review of an order-in-appeal. The government clarified that Chapter XI of the Customs Act, 1962 is not the only provision dealing with baggage and that confiscation of goods can be done under Section 111 for violations. The order permitting re-export of goods on fine by the Collector (Appeals) was deemed valid, and the government decided not to interfere with the order due to the age of the case and the fine amount for re-shipment. The proceeding initiated under the show cause notice was dropped.