TMI Blog1989 (4) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... Agarwal, J.]. - The Petitioners along with two other parties viz. M/s. B. Vijaykumar Co. and M/s. Star Diamond Company (India) had challenged the order dated 30-10-1986 of confiscation and the fine levied in lieu of confiscation passed by the Collector. The Customs, Excise and Gold Control Appellate Tribunal by its order dated 10th August 1987 confirmed the order of the Collector. M/s. B. V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petitioner as also of M/s. B. Vijaykumar Co. and M/s. Star Diamond Company (India) and the facts of the Petitioner were identical to the facts of the aforesaid two concerns, in my view the order of the Supreme Court would govern the case of the Petitioner as well. The Petitioner under the impugned orders have paid to the fourth Respondent an amount of Rs. 41,00,000/- towards redemption fine. As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eme Court wherein it has been recited as under:- We would like to emphasise that since we have decided the matter in view of the special facts and circumstances available in these cases, this order will not be treated as a precedent . In my judgment, the aforesaid observation cannot come in the way of granting the reliefs prayed for in this petition as the facts and circumstances governing th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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