2003 (4) TMI 456

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dispensing with the condition of pre-deposit of personal penalty of Rs. 15,000/- I take up the appeal itself with the consent of both the sides. 2. Vide the impugned orders miscellaneous goods like readymade garments, shoes and other consumer items alleged to be of foreign origin have been confiscated absolutely on the ground that they are smuggled. The appellants have contested that some of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....port of legal possession/importation/acquisition/ transportation of the goods mentioned in the seizure case. The above reasoning adopted by the Addl. Commissioner reflects upon the non-application of mind by the said authority inasmuch as he has not taken into consideration the fact that the seized goods are non-notified items under the provisions of Section 123 of the Customs Act and as such the ....