1997 (9) TMI 227

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... per : K.S. Venkataramani, Member (T)]. When the matter was called, appellant Shri Vaku Sidi Patel is not present and is not represented. The appellant has however, acknowledged of the Notice for todays hearing of the appeal. The appeal is therefore dismissed for non-appearance under Rule 20 of CEGAT (Procedure) Rules, 1982. 2. So far as the other appellant has filed the appeal the appellan .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Customs Act, 1962. We are inclined to agree with the ld. SDR and we see no reason therefore to interfere with the impugned order, because the Commissioner has only subjected the material used for concealment to confiscation under Section 119, which is a necessary consequence flowing from that section. He has also not imposed any personal penalty on this account on the appellant. Therefore the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X