2010 (10) TMI 1001

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..... the respondent in spite of notice. On earlier occasions also, non-represented the respondent. 3. By the impugned order, Commissioner held that goods valued at ₹ 1,60,11,879/- are liable for confiscation and as these goods have already been exported, no order of confiscation has to be passed. He imposed penalties on the respondent and several other persons. The appeal of the department is .....

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..... his Act, the officer adjudging it may, in the case of any goods, the importation or exportation whereof is prohibited under this Act or under any other law for the time being in force, and shall, in the case of any other goods, give to the owner of the goods [or, where such owner is not known, the person from whose possession or custody such goods have been seized], an option to pay in lieu of con .....

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