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of <h1>Tribunal dismisses Revenue's appeal for imported goods confiscation without penalty under Customs Act</h1> The Tribunal rejected the Revenue's appeal against the order of absolute confiscation of imported goods under Section 111(d) of the Customs Act, 1962. The ... Penalty Issues involved: Appeal against order of absolute confiscation of imported goods under Section 111(d) of the Customs Act, 1962 and imposition of penalty under Section 112.Summary:1. The appeal was filed by the Revenue against the order of absolute confiscation of imported goods valued at Rs. 31,86,854 under Section 111(d) of the Customs Act, 1962. The importer did not respond to the show cause notice and abandoned the goods before the notice was issued. 2. The Commissioner of Customs ordered absolute confiscation of the goods under Section 111(d) of the Act but did not impose any penalty on the importer as the goods were abandoned before the issuance of the show cause notice.3. The respondent had intimated their intention to abandon the goods before the show cause notice was issued, as per Section 23(2) of the Customs Act, which allows the owner to relinquish title of imported goods before clearance for home consumption or warehousing, exempting them from duty payment.4. The Tribunal held that since the owner had abandoned the goods before clearance for home consumption or warehousing, no penalty was required to be levied. Therefore, the appeal filed by the Revenue was rejected.
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