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2016 (9) TMI 621 - PUNJAB & HARYANA HIGH COURT

2016 (9) TMI 621 - PUNJAB & HARYANA HIGH COURT - 2016 (341) E.L.T. A155 (P & H) - Confiscation of consignments - Section 111(o) of the Customs Act, 1962 - imposition of penalties - exemption notification No. 111/95-Cus., dated 5.6.1995 - a self contained code - sub-section (1) of Section 25 of the Customs Act, 1962 - sub-section (2A) of Section 25 of the Customs Act, 1962 - assets of the respondent-company were taken over by the financial institution and sold, is under challenge - closure of res .....

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e appellant Mr. Jainainder Saini, Advocate for the respondents ORDER Rajesh Bindal J. The revenue has filed the present appeal against the order dated 2.6.2006, passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi, which was admitted on 2.7.2007 for consideration of the following substantial questions of law: (a) Whether the subject goods could be confiscated under Section 111(o) of the Customs Act, 1962 on violation of conditions of import by the respondents ? (b) Whether .....

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