COLLECTOR OF CUSTOMS Vs. RELIANCE INDUSTRIES LIMITED

JUDGEMENT

(1.) This is an appeal under Section 130-E of the Customs Act, 1962 preferred by the Collector of Customs, Bombay against an order of the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi, (for short 'the CEGAT') dated 29-9-1995. Brief facts required to be considered in this appeal are as follows :

(2.) It is seen from the records that on a visit by a team of Customs Officers to the respondent's plant at Patalganga on 23-12-1986 and 26-12-1986, they noticed certain machinery which in their opinion was imported by the respondent in contravention/mis-declaration of the import licence granted to them. Hence, a notice dated 10-2-1987 calling upon the respondent to show cause was issued on the following grounds.

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