2002 (1) TMI 722

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..... Both the appeals are being disposed of by a common order as they arise out of the same impugned order passed by the Commissioner of Customs (P), Patna. 2. M/s. Pataka Biri Manufacturing Co. Ltd. are aggrieved with the confiscation of biris with an option to them to redeem the same on payment of redemption fine of Rs. 30,000.00 (Rupees thirty thousand). The second appeal has been filed again .....

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..... ed order has observed that M/s. Pataka Biri Manufacturing Co. Ltd. do not appear to be involved in the act of smuggling and as such, he has refrained from imposing any penalty on them. However, he has confiscated the biris belonging to the appellants on the ground that the same have been used for concealing the fabric and the buckles. As such, the same are liable to confiscation under Section 119 .....

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