TMI Blog1996 (10) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... warranting interference for the reason that the appellate authority had initially referred back the matter to the primary authority to reconsider the matter in the light of the directions issued in that order. After reconsideration, the confiscation order has been passed in respect of the gold and in respect of the two items, i.e., FAX machine and video camera and compounding fee was ordered. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity is in contravention of the Customs Duty Act and also FERA. When the petitioner seeks for cross-examination of the witnesses who have said that the recovery was made from the petitioner, necessarily an opportunity requires to be given for the cross-examination of the witnesses as regards the place at which recovery was made. Since the dispute concerns the confiscation of the jewellery, whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. It is contended that under the Rules jewellery is exempted articles. Kara being a symbol of the religious wear by the Sikh community, it is a jewellery exempted from the Act and it cannot be confiscated. In view of the admission that he had purchased gold, converted as Kara and brought as such, he necessarily used it. Therefore, he is not entitled to the benefit of exemption. Under these circu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
