2003 (10) TMI 499

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..... e is in appeal as Commissioner has set aside the penalty on the respondent imposed under Section 112 of the Customs Act, 1962 for being concerned with the liability of confiscation of US $ 7000 seized when one Mr. Mohammed Anwar Shaikh approached the respondent during the course of search of a premises known as M/s. Kwality Ice Cream, Strand Building, Arthur Bunder Road, Colaba, Bombay, on 27-7-92 .....

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..... notice by tendering the same by Registered Post or by affixing on the Custom Notice Board as per Section 153 of Customs Act, 1962 is not furthering in the appeal. Therefore, the findings of the Commissioner of Customs (Appeals) that in these proceedings the departments case is weak and decisions arrived are without notice and hearing is to be upheld. Therefore, this appeal is to be dismissed. The .....

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