TMI Blog2005 (5) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... i. M, Member (T)]. This appeal arises out of the order of Commissioner of Customs (Adjudication). In the impugned order the Commissioner confiscated the seized car under Section 111(d) and Section 111(m) of the Customs Act, 1962 as the real owner and real importer has not come forward to claim the car. He also imposed a penalty of Rs. 50,000/- under Section 112 on one Shri Mohammed Aslam Kap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the last occasion the matter was adjourned as the Bench could not take up the appeal. On earlier occasions the matter was adjourned twice. 3. As per Section 128 of the Customs Act an aggrieved person can file an appeal with the Tribunal against the order either of Commissioner of Customs or Commissioner (Appeals). In the present case it is evident that the person who has filed the appeal is dif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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