TMI Blog1998 (12) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... erjee, ld. Advocate duly assisted by Shri K.P. Dey, ld. Advocate appearing on behalf of the appellant submitted that the appellants are aggrieved with the observations made by the Commissioner of Customs (Appeals). In her impugned Order while releasing Indian Currency of Rs. 3 lakhs confiscated by the Additional Commissioner of Customs (Prev.) she has made observations which are to the effect that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort of his submissions he relied upon the following decisions :- (1) Tarsem Kumar v C.I.T. Ors. - I.T. 1974 ITR (94) 567 (P H) (2) C.I.T. v Tarsem Kumar - 1986 (26) E.L.T. 10 (S.C.) = AIR 1986 (S.C.) 1477 2. Shri R.K. Roy, ld. JDR argued in support of the directions given by the Commissioner (Appeals). 3. Vide the judgments relied upon by the ld. Advocate it has been laid down that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|