2002 (5) TMI 683

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..... After dispensing with the condition of pre-deposit of penalty amount of Rs. 2,000/- (rupees two thousand) I take up the appeal itself with the consent of both the sides. 2. The Asst. Commissioner of Customs while adjudicating the case of confiscation of foreign origin goods seized from the appellants' possession released some of the items to him on the ground that there was no country of ori .....

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..... ground. The appellants' contention duly represented by Shri V. Prahladka, ld. advocate is that there was no question of ownership dispute inasmuch as the department has itself admitted the ownership of the appellant while releasing a part of the seized goods. No appeal was filed by the Revenue against the Asst. Commissioner's order. As such the Commissioner (Appeals) has wrongly proceeded on the g .....

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