Supreme Court of India
Commissioner of Customs (preventive) v. Vijay Dasharath Patel
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1 Supreme Court bench has cited this judgment.
What the Court ordered
We are of the opinion that instead of remitting the matter back, 756 SUPREME COURT REPORTS [2007] 3 S.C.R. A interest of justice would be met if upon setting aside the judgment of the High Court and Tribunal the matters are remitted to'the latter for considering them afresh.
Judgment, page 18
From the headnote
Customs Act, 1962-ss.130(£), 123 and 11 J( ): c Gold bars of foreign origin,Confiscation orders passed by Commissioner of Customs- Set aside by Tribunal-Appeal by Revenue u/s. i'30( )-Dismissal of, by High Court on ground that no substantial question of law arose for its consideration-Propriety of-Held, not proper-Substantial question of law varies from case to case-It arises when material and relevant facts have been ignored and legal principles have not been applied in appreciation of evidence-On facts, the Tribunal did not consider the entire evidence on record and also erred in law in
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