TMI Blog2015 (10) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... tion. - Commissioner (Appeals) has taken a view that once goods have been cleared under Section 47 of the Customs Act, 1962 the same cannot be confiscated except in pursuance of an order passed in Revision under Section 129D of the Customs Act, 1962 - merit found in the contention of the Revenue that the impugned order whereby the Commissioner (Appeals) set aside confiscation is not sustainable - Decided in favour of Revenue. - Appeal No. C/87376/13 & C/87771/13 - - - Dated:- 17-6-2014 - Hon ble Mr. S. S. Kang, Vice President And Hon ble Mr. P.K. Jain, Member (Technical), JJ. For the Petitioner : Mr. D. Nagvenkar For the Respondent : Mr. A.K. Prabhakar, Advocate ORDER Per S. S. Kang 1. Appellant M/s Krishna Trading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eared under Section 47 of the Customs Act, 1962 cannot be confiscated except in pursuance of an order passed in revision under Section 129D of the Customs Act, 1962. The Commissioner (Appeals) otherwise upheld the adjudication order. 4. The appellant filed appeal against the confirmation of the demand and against the order of confiscation and imposition of penalty and Revenue filed appeal against the portion of order whereby the Commissioner (Appeals) set aside the confiscation in respect of goods which were found in the godown. 5. The contention of the appellant is that the test report of Textile Committee is not definite as the Textile Committee also found that the goods may be used as Upholstery. However, the end use of the fabric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere misdeclared and we find no infirmity whereby the demand of differential duty and the goods were held to be liable for confiscation. 9. The appeal filed by the appellant is dismissed. 10. In the appeal filed by the Revenue, we find the Commissioner (Appeals) has taken a view that once goods have been cleared under Section 47 of the Customs Act, 1962 the same cannot be confiscated except in pursuance of an order passed in Revision under Section 129D of the Customs Act, 1962. We find that the Hon ble Supreme Court in the case of Jain Shuddh Vanaspati s case (supra) held in para 6 as under: 6.The case of the appellants in the show cause notices is that the stainless steel containers in which the said oil was imported were banned, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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