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TMI Blog2013 (11) TMI 1478X X X X Extracts X X X X X X X X Extracts X X X X ..... d the owner/person referred to in sub-section (1) to pay any duty and charges payable in respect of the goods confiscated with option for payment of fine in lieu of confiscation. The statutory provision is clear enough and hence it was not necessary for the Commissioner to specify the duty liability of the party. As the appeal filed by the respondent against the confiscation of the goods was dismi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004. 2. The impugned order reads as follows : I order the confiscation of the Echo Cardiography system imported on 12-2-1990 and having assessable value of Rs. 24,65,451/- (Rupees Twenty Four Lakhs sixty Five Thousand Four Hundred and Fifty One only) under Section 111(o) of the Customs Act, 1962. However, considering the amount of duty foregone, I give an option to the importer to pay a rede ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e statutory provision is clear enough and hence it was not necessary for the Commissioner to specify the duty liability of the party. As the appeal filed by the respondent against the confiscation of the goods was dismissed by this Tribunal and as there is no evidence of this Tribunal s decision having been set aside by appellate court, the respondent is liable to pay the duty leviable on the good ..... X X X X Extracts X X X X X X X X Extracts X X X X
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