TMI Blog2017 (4) TMI 368X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of 112(a) and 112(b) of CA, 1962 for the absolute confiscation of the goods, which according to the adjudicating authority, were misdeclared? - Held that: - main appellant had abandoned the goods due to litigation which was entered by him in form of filing a writ petition before the Hon'ble High Court of Bombay, the provisions of Rule 23(2) of the CA, 1962 does indicate abandonment of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (MKG) 27/05 ADJ ACC dated 29.05.2005. 2. Heard both sides and perused the records. 3. The issue that falls for consideration is in these appeals is whether the adjudicating authority was correct in imposing penalty of ₹ 50,000/- on M/s. Weizman Associates (main appellant) and ₹ 10,000/- on the individual under the provisions of 112(a) and 112(b) of Customs Act, 1962 for the absol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of imposing penalty on the main appellant as well as the individual does not arise as per the law, as has been decided by the Tribunal in the case of CC,ICD, TKD, New Delhi vs. Sewa Ram Bros. 2003 (151) ELT 344. He would also take us through the chapter heading numbers and submit that the imports of appellant merit classification under ensembles only. Further, it is his submission that as per p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d perusal of the records, the goods which were imported and misdeclared as ladies ensembles has been absolutely confiscated under Section 111(m) of the Customs Act, 1962. We find that the value of the goods which were also declared was very low on market enquiry. However, we find from the records that on 19.03.2004 main appellant had abandoned the goods due to litigation which was entered by him i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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