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TMI Blog2003 (9) TMI 785X X X X Extracts X X X X X X X X Extracts X X X X ..... i Leathers and B.V. Leathers v. CC, Chennai Followed [Final order No. 257 to 259/2000, dt. 28.1.2000](paras 2 and 4) Per Shri Jeet Ram Kait, Member (J)This appeal is directed against Order-in-Original No. 94/97 - CAU dated 27.7.1997 by which the Commissioner has confiscated the goods and allowed them to bere deemed on payment of fine of ₹ 30,000/- and also imposed a personal penalty of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs, Chennai vide Final Order No. 257 to 259/2000 dated 28.1.2000 wherein the Tribunal after taking into consideration all the facts and circumstances allowed the appeal with consequential relief to the appellant and set aside the impugned order. Consultant therefore sought that the order of confiscation and impositions of penalty may be set aside in view of the fact decided by the Tribunal i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confiscation. 4. We have considered the rival submissions and find that the facts in the case of M/s. Vijayalakshmi Leathers; M/s. Ribi Leathers and M/s. B.V. Leathers v. Commissioner of Customs, Chennai (supra)were identical and this Bench their Final Order No. 257 to 259/2000dated 28.1.2000 had allowed appeals with consequential relief to the appellant and had set aside the impugned order. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent rendered by this Bench in the case of M/s. Vijayalakshmi Leathers; M/s. Ribi Leathers and M/s. B.V. Leathers v. Commissioner of Customs, Chennai (supra) and taking all the facts and circumstances into account, we allow the appeal with consequential relief to the appellant and the impugned order is set aside. Appeal allowed. Ordered accordingly.
(Dictated and pronounced in Open Court) X X X X Extracts X X X X X X X X Extracts X X X X
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