1996 (10) TMI 313

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... i, Member (T)]. These are applications by the Deptt. for staying the operation of the impugned order passed by the Commissioner of Customs (Appeals), Mumbai whereby he has allowed the appeal of the respondents herein holding that the consignment of watch parts in Liquid Crystal Display watch modules wth Button cells imported by post is in order and cannot be confiscated. He set aside the ord .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... prima facie there is violation of the principles of natural justice or any lapse on the part of the lower authority. Here there is no such lapse and therefore the learned Counsel pleads that the applications be dismissed. 4. We have considered the submissions. The fact that the Commissio- ner (Appeals) has interpreted the evidence in a case in a particular manner would not by itself give rise t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X