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TMI Blog1985 (3) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... vision application was received in the Ministry on the 26th November, 1979 and was assigned the Revision Application No. 372/710/79-Cus. II dated 30th November, 1979. After the coming into existence of the Tribunal, the said revision application was transferred to the Tribunal under Section 131B of the Customs Act, 1962 to be disposed of as appeal. The appeal was posted for hearing on the 23rd July, 1984 and on the request of the appellant, the appeal was adjourned to 25th July, 1984. Shri K.K. Banerjee, the learned Advocate on behalf of the appellant had appeared on the said date and it was brought to the notice of the learned Advocate that the appellant had filed one revision application against a consolidated order passed by the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... referred to last six paras of his revision application. The same are reproduced as under :- Since it has not been proved beyond doubt that the seized gold is of foreign origin and is smuggled gold the proceedings under the provisions of the Customs Act, 1962 were ab initio void, illegal and without jurisdiction and the penalty of ₹ 1,000/- imposed on my client under Section 112 thereof .is in violation of the principles of natural justice. My client, therefore, prays that the aforesaid penalty may kindly be remitted. In regard to the parallel proceedings under the provisions of the Gold (Control) Act, 1968 my client submits that in the circumstances of the case the order of absolute confiscation of the seized gold together ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the Customs Act as well as under the Gold (Control) Act and had disposed of both the appeals by a consolidated order on the ground that the appellant is the same. Shri Chatterjee, learned J.D.R. has conceded that the Appellate Authority has not earmarked the order under the respective act by not affixing an enclosure to the Order-in-Appeal giving the details of Order-in-Original dealt with by him in this consolidated order. It has been further argued by him that the appellant had filed a revision application under the erstwhile Section 131 of the Customs Act, 1962 and had addressed the same to the Additional Joint Secretary (Revision Application), Govt. of India, Ministry of Finance (Dept. of Revenue), Jeewan Deep Buildings, Parliame ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lication to be filed before the Gold Control Administrator under the Gold (Control) Act. 4. In reply, Shri K.K. Banerjee, the learned Advocate has again requested that the transferred matter now being treated as an appeal, may be deemed to have been filed under the Gold (Control) Act, 1968. 5. After hearing both the sides and going through the facts and circumstances of the case, I would like to observe that there is full force in the arguments of the learned J.D.R. The appellant had paid the revision application fee at ₹ 125/- by Treasury Receipt No. M-1156, dated 13-11-1979 under Section 131(2A) of the Customs Act, 1962. The revision application was addressed to the Additional Joint Secretary (Revision Application), Govt. of I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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