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2013 (11) TMI 1478 - CESTAT BANGALOREConfiscation of the Echo Cardiography system imported - Penalty u/s 111 - Held that:- Adjudicating authority did not specify the amount of Customs duty payable by the respondent - Held that:- sub-section (2) of the said section obligated the owner/person referred to in sub-section (1) to pay any duty and charges payable in respect of the goods confiscated with option for payment of fine in lieu of confiscation. The statutory provision is clear enough and hence it was not necessary for the Commissioner to specify the duty liability of the party. As the appeal filed by the respondent against the confiscation of the goods was dismissed by this Tribunal and as there is no evidence of this Tribunal’s decision having been set aside by appellate court, the respondent is liable to pay the duty leviable on the goods in accordance with law - Decided in favour of Revenue.
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