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2016 (12) TMI 1438 - HC - CustomsJurisdiction of revisional authority - absolute confiscation - penalty - Held that: - reliance placed on the decision of the case of NVR Forgings vs. Union of India [2016 (5) TMI 7 - PUNJAB AND HARYANA HIGH COURT], where it was held that the Joint Secretary of the Central Government has no jurisdiction to decide the revision. There has not been proper examination as to whether the goods which were brought by the petitioner are prohibited goods - matter is remanded to conduct appropriate examinations and find out that whether the goods in question are prohibited goods and whether they would fall under the definition of Section 2(33) of the Customs Act, 1961. Appeal allowed by way of remand.
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