Home Case Index All Cases Customs Customs + AT Customs - 2003 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (7) TMI 426 - CESTAT, NEW DELHIExtract: .......e amount in question is in respect of sale proceed of the goods which were smuggled by M/s. Associated Industries. We are concerned with the sale proceed which definitely are in respect of the sale of smuggled goods. Therefore, the Commissioner rightly confiscated the amount in question under Section 121 of the Customs Act. The appeal is dismissed.
|