2005 (7) TMI 454

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..... nt. [Order per : Chittaranjan Satapathy, Member, (T)]. Heard both sides. The adjudicating Commissioner has confiscated the impugned goods valued at Rs. 10,69,936/-, allowed redemption on a fine of Rs. 3,50,000/- and has imposed a penalty of Rs. 35,000/-. His findings are as under : I have carefully examined the records of the case and considered the submissions both written and oral m .....

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..... ubject goods is unauthorized and liable to confiscation under Section 111(d) of Customs Act, 1962. The importers are also liable to penal action under Section 112(a) of Customs Act, 1962. 2. We have considered the submissions made, but do not find any reason to interfere with the findings given by the adjudicating Commissioner. However, considering the fact that it was a first time import, we r .....

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