2006 (3) TMI 461

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..... dated 7-2-2005 which upheld the Order-in-Original wherein the seized goods were confiscated absolutely and penalty was also imposed under Section 112 of the Customs Act, 1962. 2. None appeared for the Appellant despite notice. Since the case is of 2004, I take up the appeal for disposal. Considered the submission made by the ld. JDR and perused the records. 3. The issue involved in this case i .....

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..... with Section 3 of the Foreign Trade (Development Regulation) Act, 1992. Sl. No. Description of goods Quantity Make Assessable Value 1. Used copper bronze wires utensils 485 Kgs. Including packing in five packages Third Country 48,500/- The above mentioned goods was handed over by R.P.F. Post, Darbhanga. 4. .....

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..... ensils. On the face of such glaring evidence indicating the said goods which were seized were in fact used copper and bronze wire and utensils, the authorities below seized the goods and confiscated the same under Section 111(d) of the Customs Act, 1962. 5. Section 111(d) of the Customs Act, 1962 reads as under :- any goods which are imported or attempted to be imported or are brought within .....

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