2007 (7) TMI 176

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..... ment - if there is nothing objectionable in the consignment, the confiscation and the imposition of the penalty is absolutely wrong and untenable - 1844 of 2006 - - - Dated:- 30-7-2007 - Y.R. Meena, C.J. and Akil Kureshi, J. [Order (Oral)]. -1. The following question has been proposed for the admission of this appeal :- "Whether the Hon'ble Tribunal has erred in holding that the confisc .....

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..... nment was undertaken and nothing objectionable was found in the consignment. To my mind if there is nothing objectionable in the consignment that would attract the provisions of the Customs Act, the confiscation and the imposition of the penalty is absolutely wrong and untenable." 4. Accordingly, the order of confiscation of the HMS and imposing penalty is liable to be set aside. Impugned order .....

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