ROSHAN LAL GIRDHARI LAL Vs. COLLECTOR CENTRAL EXCISE

JUDGEMENT

(1.) By this writ petition, the petitioners seek a direction to respondent No. 1 to return to the petitioners 22 gold guineas, weighing approximately 174.500 gms. seized from the business premises of the petitioners.

(2.) It may be stated that in connection with importing of gold guineas adjudication proceedings were initiated and the Collector of Customs, New Delhi by his order dated 17.2.1983 ordered confiscation of 22 gold guineas.

(3.) In appeal, the Tribunal set aside the order of the Collector and remanded the case back to the Collector Central Excise, New Delhi for de-novo adjudication after affording the petitioners a reasonable opportunity to be heard in person to advance arguments and to submit such evidence as is admissible under law.