9911796707
TMI Blog1983 (3) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... Shankar Murthy]. - This is a Revision application against the order of the Appellate Collector of Customs, New Delhi, transferred to the Tribunal pursuant to Section 131B of the Customs Act, 1962 and heard by us as an appeal accordingly. 2. It would appear that an order confiscating two gold biscuits, alleged to have been seized from the Appellant, under Section 111 of the Customs Act and le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty. 5. Clause (1) of Section 129 of the Customs Act, 1962 (now repealed end re-enactted as Section 129E), read as follows : 129. Deposit, pending appeal, of duty demanded or penalty levied. - (1) Where the decision or order appealed against relates to any duty demanded in respect of goods which are not under the control of customs authorities or any penalty levied under this Act, any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itself for failure to deposit the penalty pending the hearing thereof. 7. In the facts and circumstances of the case, now that the deposit has been made, we set-aside the Appellate Collector s order dated 30-10-1978 and remand the matter for a fresh disposal on merits by the Appellate Collector, after due notice to the Appellant, within two months from the date of communication of this order. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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