9911796707
TMI Blog1983 (6) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... r (J)]. - Appeal under Section 129A of the Customs Act, 1962 praying that in the circumstances stated therein, the Tribunal will be pleased to order refund of penalty paid and order re-export of certain goods confiscated without any fine and order release of certain goods confiscated at concessional tariff. 2. This appeal corning up for orders upon perusing the records and upon hearing the argu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e their re-export from the country. The Collector (Appeals) after examining the matter held the concealment as established. Therefore, the absolute confiscation was also upheld but the penalty was reduced to Rs. 2000/-. 5. Before us it was vehemently argued that there was no concealment and the appellant also claimed that all items were declared and that the appellant was not given an opportunity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fficer never stated that there was any concealment. She also submitted that whereas according to the reporting officer, the gold coin and gold biscuits were inside the vanity bag, the examining officer stated that these were kept inside the suitcase. These were kept in the vanity bag for security purposes along with currency, passport etc. 7. The representative of the Department submitted that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uments that proper confrontation was not done and that proper opportunity was not given cannot be taken as substantiated and hence this plea, merits no consideration. 9. Having observed so we feel that in this particular case there are some extraneous circumstances which call for a lenient view. The appellant lives in Abu Dhabi and came to India on tour. If all the items were properly declared an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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