2018 (6) TMI 1495

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ower Authority in toto and dismissed the appeals. It is also seen that the Final Order is not passed in limini or in any summary fashion. Detailed reasons have been given in the Final Order for each and every conclusion. ROM review of the appeal is not permissible. - C/ROM/50420-50422/2018, Appeal No. C/52849/52850,52906/2015-DB - MO/50345-50347/2018-CU[DB] - Dated:- 12-6-2018 - Mr. V. Padma .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... der without dealing with several contentions which were strongly submitted during the hearing. She highlighted the following points:- i. Refrigerant-22 gas cylinders have been considered as prohibited goods for import whereas they were only restricted goods Hence, the Tribunal should not have ordered confiscation of the said goods. ii. Further, even if confiscated, an option should have .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... by the Tribunal in the Final Order. 5. We have considered the points urged by both sides, in relation to the Final Order passed by the Tribunal. It appears that the Tribunal sustained the impugned order passed by the lower Authority in toto and dismissed the appeals. It is also seen that the Final Order is not passed in limini or in any summary fashion. Detailed reasons have been given in the F .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X