1992 (9) TMI 221

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..... -7- 1992 passed by the Addl. Collector of Customs and Asstt. Collector of Customs, Custom House, Madras respectively. Both the orders refer to one consignment of used Diesel Engines numbering 81 covered under IGM No. 458/92 Line No. 96 of Vessel S.S. Tiger Cloud V14N. In the order dated 14-7-1992 passed by the Asstt. Collector the value declared by the appellant has been rejected by the Asstt. Col .....

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..... 11(m) and ordered confiscation accordingly. This according to him vitiates the adjudication proceedings since two adjudicating authorities cannot adjudicate the same case. In support of his contention Shri Kumaraswamy has also relied upon an order bearing M. CUS No. 1218/90 dated 20-6-1990 relating to appeal filed by M/s. Poysha Industrial Co. Ltd. decided by this authority. 3. I have gone throu .....

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