CHANDRASEGARAM VIJAYASUNDARAM Vs. O/O. PRINCIPAL COMMISSIONER

JUDGEMENT

(1.) The petitioners have challenged the impugned order dtd. 14/7/2021 passed by the first respondent, Revisionary Authority under Sec. 129 DD of the Customs Act, 1962.

(2.) By the impugned order, the first respondent, Revisionary Authority has disposed of the revision application filed by the Commissioner of Customs, Chennai and has partly reversed the order passed by the Commissioner of Customs (Appeals) vide Order in Appeal No C.Cus.1.No.69-73/2018 dtd. 27/4/2018.

(3.) The petitioners herein are members of the same family. The first and second petitioners are the husband and wife respectively. The third and fourth petitioners are the parents of the first petitioner while the fifth petitioner is the paternal aunt of the first petitioner.