2002 (2) TMI 692

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..... ondent. [Order per : J.H. Joglekar, Member (T)]. On hearing both sides on the application for early hearing, we find that the issue being small, the appeal itself could be disposed of. Both sides agreeing, this was done. 1. Vessel MSV Kirti (VRL 295) was rummaged resulting in recovery of new garments totally valued at Rs. 45,60,000/-. After issue of SCN and hearing the concerned person .....

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..... f seizure the vessel is on soft salty ground and has undergone substantial damage. The Commissioner s order of confiscation is challenged. In the alternative the plea is made for reduction in the quantum of fine. 2. We have considered the submissions. Although the panchnama shows the value of Rs. 25,00,000/- this document does not bear the signature of the appellant. The observation to this effe .....

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