TMI Blog2001 (11) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... ber (J)]. This ROM has been moved by the appellants seeking rectification of mistake in the Final Order dated 14-11-2000 [2001 (128) E.L.T. 143 (T)] vide which their appeal against the order-in-original dated 29-2-2000 passed by the Commissioner under Sections 111(d) and (m) of the Customs Act regarding confiscation of the readymade garments, used clothes and imposition of penalty of Rs. 50, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mposed was much more than the market value of the goods and as such, it could not be presumed that there was violation of provisions of Section 125(1) of the Customs Act. 4. We have heard both the sides and gone through the record. 5. Section 125 of the Customs Act enacts that whenever confiscation of any goods is authorised by the Act, the officer adjudging it may, in case of any goods, the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 50,000/- on them. This order of the Commissioner had been confirmed through the Final order of the Tribunal. In para 10 of the order, it has been observed by the Bench that the redemption fine as determined by the Commissioner for the release of the goods could not be said to be in any manner exorbitant or unwarranted, keeping in view the facts and circumstances of the case. There is nothing on ..... X X X X Extracts X X X X X X X X Extracts X X X X
|