TMI Blog2003 (10) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... is an appellant in all these appeals. The instant appeals have been filed on the basis of CBEC's Review Order under Section 129(D) (1) of the Customs Act, 1962. In the appeals, it has been pleaded that, though in the impugned order, the imported goods were held liable for confiscation under Section 111(o) of the Customs Act, 1962, for not observing the conditions of the exemption notification ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been held to be liable for confiscation there was no seizure of the goods. Consequently there was no order to confiscate the goods. Unless the goods are seized there cannot be any confiscation thereof. In this connection, reference is invited to Section 126 of the Customs Act, which provides that, upon confiscation of the goods, the property shall thereupon vest in the Central Government. Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n seized at all as these were unavailable ab initio. Therefore, the appeals of the Revenue on this point are without any merits and deserves to be rejected. 5. So far as the other ground viz. non-imposition of penalty under Section 112, is concerned, we note that, the penalty imposed under Section 114A of the Act is adequate and, therefore, there appears to be no case for imposition of a separat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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