2000 (6) TMI 539

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..... n, the applicant prays for unconditional waiver of the pre-deposit of the penalty amount of Rs. 50,000.00 imposed upon him, vide Order-in-Original dated 15-10-1999. 2. Shri P.K. Sengupta, learned Consultant for the applicant, submits that there is no evidence to the effect that the goods are of foreign origin. The impugned goods are neither prohibited nor notified. Hence absolute confiscation of .....

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..... , 1997-2002, the confiscation under Section 111(d) of the Customs Act, 1962 was illegal and as such, the impugned Order is liable to be set aside. Shri R.K. Roy, learned JDR, reiterates the order impugned. 4. I have heard both sides. It is observed that this Tribunal has been consistently taking a view that when the goods are neither prohibited nor notified ones, absolute confiscation is bad in .....

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