2011 (10) TMI 122

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..... goods were prohibited or not is available. Under these circumstances, confiscating the goods whose details are not available may not be appropriate - found to be only a case of a procedural violation - no valid reason to interfere with the order of the Commissioner (Appeals) - Penalty sustained - C/132/2009 - - - Dated:- 7-10-2011 - Mr. M. Veeraiyan, J. Appearance Mr. R.K. Singla, JCDR .....

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..... in the appeal is to set aside the order dated 31.10.2008 of the Commissioner (Appeals). 3. After hearing the learned JCDR and perusing the grounds of appeal, I find that no details regarding nature/description of the goods, value of the goods imported and whether the goods were prohibited or not is available. Under these circumstances, confiscating the goods whose details are not available may n .....

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