2004 (2) TMI 505

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..... spondent. [Order]. The instant appeal is directed against the order-in-appeal passed by the Commissioner (Appeals), who rejected the appellants appeal against the order of the Additional Commissioner and confirmed the absolute confiscation of certain goods of foreign origin seized from his workshop. Besides a penalty of Rs. 30,000/- was also imposed. 2. Heard both sides. 3. It is not .....

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..... able in the market through valid imports. Therefore, I find that no penalty can be imposed on the appellants on this count. 4. So far as confiscation of the said compressors is concerned, since the compressors in question had been traced and linked to clearance of unaccompanied baggage from customs unaccompanied baggage centre, such clearance amounts to smuggling. The confiscation is justified, .....

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..... refer to the CEGAT judgment in the case of Bombay Bangalore Freight Carriers Pvt. Ltd. v. CCE, New Delhi reported in 2004 (163) E.L.T. 213 (Tri. - Del.). Consequently, I hold that, the seizure and absolute confiscation of the remaining items, seized from the appellant s workshop is without any authority of law and the same is also set aside. 6. Accordingly, the appeal of the appellant is allowe .....

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