2007 (10) TMI 518

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..... Respondent. [Order per : S.L. Peeran, Member (J)]. This appeal arises from OIO No. 15/05 Adjn.Cus de novo dated 29-4-2004 by which the Commissioner of Customs has ordered for confiscation of machinery valued at Rs. 86,70,648/- and has fixed a redemption fine of Rs. 2 lakhs. The appellant s contention is that the show cause notice dated 10-12-1999 does not propose to confiscate the machi .....

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..... nable in the absence of notice to the appellants who are owners of the goods. Therefore, the order of confiscation and penalty has been set aside. In that case the Tribunal has relied on the judgments of Chiranika International v. Commissioner - 1999 (106) E.L.T. 175(T) and on the Apex Court judgments rendered in the case of Collector v. Decent Dyeing Co - 1990 (45) E.L.T. 201 (S.C.) wherein it wa .....

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..... the owner s premises is not justified. In view of these citations, argument taken by the appellant that there is no proposal to confiscate the machinery which were in appellants possession in the show cause notice and therefore, the order confiscation is not sustainable is to be upheld. Following the ratio of the cited judgments, appeal is allowed. (Pronounced and dictated in open Court) - - .....

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