https://www.taxtmi.com/caselaws?id=51567 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 Commissioner of Customs did not impose a penalty as the goods were abandoned before the show cause notice was issued, in accordance with Section 23(2) of the Act. The Tribunal held that since the owner abandoned the goods before clearance, no penalty was necessary, resulting in the appeal being dismissed. en-us Mon, 09 Sep 2002 00:00:00 +0530 Sat, 25 Sep 2010 14:19:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51567 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 Commissioner of Customs did not impose a penalty as the goods were abandoned before the show cause notice was issued, in accordance with Section 23(2) of the Act. The Tribunal held that since the owner abandoned the goods before clearance, no penalty was necessary, resulting in the appeal being dismissed. Case-Laws Customs Mon, 09 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51567