2004 (4) TMI 406

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..... .K. Srivastava, JDR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. The ROM applications are directed against the order of the West Zonal Bench, Mumbai bearing No. C-1/415-23/WZB/2002, dated 30-1-2002 [2002 (143) E.L.T. 167 (T)] on the ground that it suffers from an error apparent on the face of it in as much as the Tribunal imposed a penalty of Rs. 25 lakhs on the appellant .....

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..... withdrawn. While dealing with the appeal of the Revenue the Tribunal did not give any findings as to whether the goods in question were liable for confiscation though the Revenue in their appeal pleaded that the Commissioner was wrong in not holding the goods liable to confiscation. A penalty under Section 112 of the Customs Act be imposed only when someone rendered the goods liable for confiscati .....

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