2013 (11) TMI 1478

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..... pondent. ORDER This appeal filed by the department is directed against order-in-original No. 28/2003-Cus., dated 15-10-2003 passed by the Commissioner of Customs, which was also challenged by the respondent. The respondent's appeal was dismissed by this Bench vide Final Order Nos. 324 to 329/2007, dated 6-3-2007 in Appeal Nos. C/54, 254, 255, 19, 281, 282/2004. 2. The impugned order reads .....

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..... learned Additional Commissioner (AR) has reiterated this ground before us. 4. On a perusal of Section 125 of the Customs Act, we find that sub-section (2) of the said section obligated 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 .....

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