- (1.) We have heard Shri A.K. Jain and Shri Rajeev Chaddha, for the appellant. Shri S.P. Kesarwani appears for the respondent.
(2.) The Customs Appeal No.364 of 2010 under Section 130 of the Customs Act, 1962 arises out of an order dated 28.4.2010 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi dated 28.4.2010 by which the CESTAT dismissed the appeal against the order of the Commissioner (Appeals) upholding confiscation of the gold treating them as gold with foreign marks, and holding that the appellant has failed to prove the illicit nature of the gold. The Commissioner (Appeals) by his order dated 28.4.2010 dismissed the appeal against the order of the Addl. Commissioner, Customs and Central Excise, Kanpur ordering for the confiscation of 1681.500 grams of gold biscuits and pieces under Section 111 (d) of the Customs Act, 1962. He had also imposed penalty of Rs.50,000/- each upon Shri Faiyaz Ahmad and Syed Zaki Ishrati on 3.6.2005.
(3.) The Customs Appeal No.1 of 2012 under Section 130 of the Customs Act, 1962 arises out of an order passed by CESTAT, New Delhi dated 15.6.2011 by which it dismissed the application for rectification of alleged mistakes in the order of CSAT No.510 of 2010-SM dated 28.4.2010. The application was filed under Section 129B (2) of the Customs Act, 1962. It was dismissed as the CESTAT did not find any error on the face of the record warranting the recall of the order and for rehearing the appeal.;