2004 (7) TMI 437

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..... ppeal against the order passed by the Commissioner (Appeals). The Commissioner (Appeals) did not accept the Revenue's appeal filed by the Assistant Commissioner of Customs. In the order of the Assistant Commissioner, the goods seized from the premises of the respondents were subjected to confiscation and were permitted to be redeemed on payment of redemption fine of Rs. 20,000/-, besides penalty o .....

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..... ion of the goods under Section 111(d) of the Customs Act. (2)     Proposal for penalty. There is no proposal asking the respondents to show cause as to why duty should not be demanded from them. On that basis the adjudicating authority could not have demanded any duty, since the proceedings before him pursuant to the show cause notice, were restricted to determining confiscat .....

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