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2017 (11) TMI 1884 - AT - CustomsProvisional Release of seized goods - export of the same through Petrapole Land Customs Station - confiscation - penalty - HELD THAT:- The appellant claimed the seized goods but thereafter withdrew his claim for the ownership of the goods. The documents submitted by the appellants are found to be illicit in nature. The Commissioner (Appeals) observed that the export documents are not matching with the seized records. There is a dispute on the claim of the ownership of the goods and therefore, seizure and confiscation of goods are justified - however, the quantum of the redemption fine and penalty are excessive, and is reduced. Appeal allowed in part.
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