2005 (8) TMI 555

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..... rder per : Jyoti Balasundaram, Vice-President]. The above appeal arises out of the order of the Commissioner of Customs, who has ordered confiscation of 7,788 pieces of teak with a declared FOB value of little over Rs. 32 lakhs under the provisions of Sections 113(d) and (l) of the Customs Act, 1962 with an option to the appellants to redeem them for taking back to town on payment of fine of .....

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..... vely out of imported teak logs/timber subject to the condition specified in Annexure to the Public Notice No. 15 ITC (PN/92-97) dated 31-3-93 as amended and the exporter has admitted that they had not imported any teak logs/timber and therefore the sawn timber would obviously not be made out of imported logs/timber. The goods are therefore, clearly liable to confiscation considering the declared F .....

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