2003 (1) TMI 622

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..... ay s notice of hearing having been sent to him. Accordingly I have heard Shri T.K. Kar, ld. SDR and have gone through the impugned order passed by the Commissioner of Customs, Patna vide which he has confiscated the jeep belonging to the appellant with an option to him to redeem the same on payment of redemption fine of Rs. 50,000/-. In addition personal penalty of Rs. 25,000/- has been imposed up .....

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..... pted by the adjudicating authority by observing that he had tried to defend his driver and has not been able to produce him before authorities and he has also failed to appear for personal hearing. As such he has concluded that he was convinced that the appellant has rendered himself liable to penal action. 4. However, I find that the above reasoning adopted by the ld. adjudicating authority can .....

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