(1.) HEARD both the learned Counsel and perused the entire record.
(2.) PETITIONER seeks to challenge the order dated 14th August, 1995 passed by the Joint Secretary to the Government of India setting aside the order passed in appeal on 11th January, 1994 and restoring the original order dated 30th November, 1993 under which 100 Kgs. of silver valued at Rs. 5 lacs was absolutely confiscated.
(3.) THE Petitioner landed in India from Dubai on 18th November, 1993. Though he claims, he had carried silver weighing 100 Kgs. , which, he claims, he is entitled to import, he had abandoned the said consignment for reasons best known to him and later on came to clear the same on 23rd November, 1993. His contention that none of his relatives had come to receive him at the airport or that he had fallen sick on arrival has been rejected by the fact finding authority. By the impugned order, the Petitioner's claim that he was entitled to import 100 Kgs. of silver under Notification No. 4/1993-Cus. , dated 8th February, 1993 issued by the Ministry of Finance, Department of Revenue, Government of India, New Delhi, read with Additional Collector's Instruction No. 7 of 1993 issued on 9th February, 1993 has also been rejected.