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2011 (1) TMI 1189 - AT - CustomsConfiscation – penalty – Held that:- proposal for confiscation and imposition of penalty needs to be preceded by issuance of show-cause notice. 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 learned Commissioner (Appeals) was correct in coming to the conclusion that there is no contravention of Section 111(d) of the Customs Act, 1962, appeals filed by the Revenue are rejected
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