2017 (2) TMI 94

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... circumstances, the confiscation of the goods cannot be upheld. Consequently, the penalty under Section 112 also cannot be upheld - appeal allowed - decided in favor of appellant. - C/111 to 113/07 - A/85427-85429/17/SMB - Dated:- 17-1-2017 - Mr. Raju, Member (Technical) Shri. Neerav Mainkar, Advocate for appellant Shri.Chatru Singh, Asst. Comm. (AR) for respondent ORDER Pe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed confiscation of the said goods and imposed redemption fine and penalty in respect of such goods. Aggrieved by the said order, the appellants are before the Tribunal. 2. Learned Counsel for the appellant argued that Section 124 of the Customs Act mandates that issue of a show-cause notice is mandatory before confiscation of goods. He argued that since no show-cause notice was issued and there .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... at no show-cause notice was issued in the instant case but still the appellants were aware and there was no harm cost. 4. I have gone through the rival submission. I find that Section 124 of the Customs Act, 1962 reads as follows: 124. Issue of show cause notice before confiscation of goods, etc. No order confiscating any goods or imposing any penalty on any person shall be made under this .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X