9911796707
TMI Blog1999 (5) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. Vide the impugned order, the Commissioner has confiscated the non-alloy steel coils/circles totally valued at Rs. 3,55,005.00 belonging to the appellants under the provisions of Section 119 of the Customs Act, 1962 with an option given to them, for redemption of the same on payment of a fine of Rs. 1.00 lakh. The said goods have been confiscated on the ground that the same have b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of the above non-alloy coils. He submits that it is on this basis that the Commissioner has held that the tainted goods were concealed by the coils/circles. He submits that there is a difference between the coverage and concealment, as held by the Tribunal in the case of Mazda Chemicals v. Commissioner of Customs, Ahmedabad reported in 1996 (88) E.L.T. 767 (Tribunal). He relied upon another deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ersonam . As such, the Commissioner has rightly confiscated the above goods with an option to the appellants to redeem the same on payment of Rs. 1.00 lakh. 5. I have carefully considered the submissions of both sides and have also gone through the impugned order. For the purpose of Section 119 of the Customs Act, 1962, the goods are liable to confiscation only when they are used for concealment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ggled yarn. I also find that in the Mafatlal Investment case relied upon by the learned Advocate, the confiscation of the goods allegedly used for concealment without the involvement of the owner, was held to be not justifiable and called for. I find that the ratio of the said decision is fully applicable in the instant case. Accordingly, I set aside the impugned order insofar as the same relates ..... X X X X Extracts X X X X X X X X Extracts X X X X
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