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2010 (12) TMI 1028 - AT - CustomsPenalty - prohibited goods - goods imported without IEC Number - confiscation under Section 111 sub-clause (d) of the Customs Act, 1962 - Held that:- If it is the case of the Revenue that the goods imported by the respondents herein were prohibited goods due to non-availability of IEC number and would in turn be liable for confiscation under Section 111(d) of the Customs Act, 1962, Revenue should have issued a show-cause notice under Section 124 of the Customs Act, 1962 proposing to confiscate the goods and for consequent actions like redemption fine and/or for imposition of penalty. In the absence of any such proposition, the Commissioner (Appeals) was correct in coming to the conclusion that there is no contravention of Section 111(d) of the Customs Act, 1962. The appeal filed by the Revenue is rejected.
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