2010 (11) TMI 826

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..... e Respondent. [Order]. -  Certain imported goods in the custody of appellant were seized by the Customs Authority. After issuance of show cause notice on the ground that they were smuggled goods these goods were confiscated and penalty of Rs. 1,00,000/- was imposed upon the appellant. 2. Appeal preferred by the appellant before the Commissioner Appeals was dismissed. Further appeal fi .....

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..... d not relate to the seized goods. 3. The appellant had sought to argue that the Section 123 of the Customs Act was not applicable, which contention was rejected. We are of the opinion that the authorities below have rightly appraised and discussed the fact of the case and also repelled rightly upheld the contention of the appellant qua Section 123 of the Customs Act. No question of law arise .....

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