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TMI Blog1994 (5) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... of Customs (Appeals), New Delhi. The facts and circumstances of the case are similar and are, therefore, being disposed of together by this common order. The particulars of the cases are detailed below :- SL. NO. F. NO. NAME OF RESPONDENTS ORDER-IN- APPEAL No. ITEM/VALUE REDEMP- TION FINE (In Rs.) 1. 380/22/94 JASPAL SINGH BANTY 744/93, 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of redemption fine to the extent indicated above, as they were otherwise entitled to import the impugned items. 3. The applicant Collector has challenged the impugned orders-in-appeal on the grounds that the impugned items were not declared, and, therefore, absolute confiscation undertaken by the original adjudicating authority should have been maintained. 4. Boards instructions under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nment (Board) instructions were even before the revisionary authority, having been pleaded by the applicant Collector. The decision of the revisionary authority in that case has not so far been challanged or stayed. Therefore, so far as the Collectors (Appeals) are concerned they are bound by the order-in-revision in the case of Shri Kamlesh Kumar, and have to independently address themselves to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case of Shri Sanjeev Kumar at Sr. No. 3, and Sr. No. 5, the passen- gers have also filed revision applications against the same impugned orders-in-appeal registered at F. No. 375/91/94 and 375/32/94 respectively, pleading for setting aside of fine and penalty. In this regard, it is seen that the impugned gold in these two cases were not declared and, therefore, confiscation can not be assailed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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