TMI Blog2005 (12) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... 9/2003 dated 29-10-2003 by which the Commissioner (Appeals) has upheld the confiscation of 4 containers under Section 111(o) of Customs Act. He has imposed a penalty of Rs. 20,000/- on the appellant who was only a carrier. They are neither the importers nor the suppliers of containers. The importer was the Ministry of Defence. In terms of Notification, the containers were required to have been re- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the circumstances, the imposition of penalty of Rs. 20,000/- on the appellant is not as per law. The defence department were not interested in clearing the containers on payment of duty. Hence, there was no other alternative but to abandon the containers. There is no mala fide intention on the part of the appellant to evade duty or in contravention of the Customs Act. There is no offence committ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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