TMI Blog1992 (7) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... toms (Appeals), Bombay in the case of Mrs. Patel, N. 2. The case relates to absolute confiscation of nine crude gold bangles valued Rs. 1,26,150/- and imposition of personal penalty of Rs. 30.000/-. At appeal stage, redemption of the impugned gold bangles was allowed for re-shipment on payment of fine Rs. 40,000/-. 3. Personal hearing fixed on 28-4-1992 was not attended. Government, therefore, p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riginal, it will be difficult to hold that the order-in-appeal is defective despite the statement being self-incriminating. 6. Quite independently as held by the Government, in a number of cases, option to re-export, on fines can be given under Section 125 of the Customs Act even when the goods were not declared for the purposes of Section 77 ibid. In the circumstances of the case and looking in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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