2001 (8) TMI 675

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..... appellant in spite of notice. Copy of notice was also issued to the Counsel of the appellant. In these circumstances, the appeal is being taken up in the absence of the appellant. 2. The appellant filed this appeal against the Order-in-Appeal whereby a penalty of Rs. 15,000.00 was imposed on the appellant under Sec. 112 of the Customs Act. 3. Heard ld. D.R. and perused the appeal papers. 4. .....

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..... Court in respect of possession of gold biscuits. The penalty cannot be imposed again. 5. The Commissioner (Appeals) in the impugned order relied upon the decision of the Hon ble Supreme Court in the case Leo Roy Frey v. Superintendent District Jail, Amritsar Anor. reported in 1983 (13) E.L.T. 1302 (S.C.) and held that confiscation and penalty under Customs Act and prosecution or punishment und .....

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