2002 (9) TMI 192

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..... missioner of Customs holding - "In view of the foregoing deliberations and findings, I order absolute confiscation of the goods in question under Section 111 (d) of the Customs Act, 1962. As the absolute confiscation should meet ends of justice I do not impose any penalty on the noticee." 2. The facts of the case briefly stated are that the respondent herein imported serviceable rags totall .....

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..... was issued on 16-3-2001. We thus find that the respondent herein had even before issue of show cause notice intimated his intention to abandon the goods. 4. Section 23(2) provides - "(2) The owner of any imported goods may, at any time before an order for clearance of goods for home consumption under Section 47 or an order for permitting the deposit of the goods in warehouse under Section .....

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