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2017 (1) TMI 339 - HC - CustomsImplementation of order dated 30.11.2015, passed by the Commissioner of Customs (Appeals), Chennai - jurisdiction of revisional authority - Held that: - the rank of the revisional authority would be upgraded to a level higher than that of the Commissioner of Customs (Appeals) - The revisional authority, upon ascertaining the veracity of the bank certificate, will allow the petitioner to re-export the subject goods, i.e., gold, upon payment of redemption fine and penalty imposed by the appellate authority, i.e., Commissioner of Customs (Appeals), vide order dated 30.05.2015 - matter on remand.
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