DEV SHANKAR SHARMA Vs. CCE, KANPUR

JUDGEMENT

(1.) ALL the three appellants came in appeal against order of adjudication dated 29.02.2008 challenging the following consequences arose out of that:

(2.) 1. On the basis of the evidence of aforesaid nature before ld. Adjudicating Authority, he held that the foreign marked gold biscuits recovered from Shri Dev Shankar Sharma were smuggled gold and were liable to confiscation under Section 111 of Customs Act, 1962.

(3.) 1. Per Contra, Revenue submits that appellants are in second round of litigation since in the first round litigation, in appeal Nos. C/536 -538/2008, disposed on 26.11.2002 there was order of remand for lack of opportunity granted. Tribunal while remanding the matter did not speak on merit. Therefore, ld. Adjudicating authority by the impugned order has examined every evidence threadbare and passed appropriate order with the consequence set out at the outset.