2003 (1) TMI 601

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellant has challenged the impugned order-in-appeal dated 23-7-2002 vide which the Commissioner of Customs (Appeals) has affirmed the order-in-original of the Addl. Commissioner who ordered the confiscation of the impugned goods under Section 125(1) of the Customs Act with an option to get the same redeemed on payment of redemption fine of Rs. 35,000/- and also imposed personal penalty of Rs. 30,00....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... accept his plea and ordered the confiscation of the goods and imposed penalty on him. The Commissioner (Appeals) has affirmed that order. 3. I have heard both sides. There is no tangible evidence on the record to show that the seized goods, as detailed in the Panchnama, were smuggled one. These goods, at the relevant time, i.e. at the time of seizure, were not prohibited goods under Section....