2000 (9) TMI 356

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..... per : Jyoti Balasundaram, Member (J)]. - By the impugned order, the Commissioner of Customs, Patna has ordered absolute confiscation of bales of Shahtoosh and Pashmina seized from the godown situated at G-44 Lawrence Road and Plot No. 15, Lawrence Road, Delhi. He has directed levy and recovery of appropriate duty on goods from M/s. A to Z Handicrafts and has imposed varying amounts of penalty on .....

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..... y rendering him to penalty under Section 112. The order does not disclose any material to come to the conclusion that the appellant herein was in any way concerned with the storage of goods knowing or believing that such goods were liable, to confiscation. Therefore, the penalty imposed upon him is not justified. Accordingly, we set aside the same and allow the appeal.
Case laws, Decisions, Ju .....

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