1998 (2) TMI 304

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....JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  In the order impugned in the appeal, Collector (Appeals) has ordered confiscation of the consignment of cynuric chloride seized from the possession of the appellant and imposed a penalty of Rs. 50,000/- in terms of Clause (b) of Section 112 of Custom Act. He determined the quantum of penalty in accordance with sub-clau....

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.... grounds that the appellant's version is not credible and it does not wish to have the owner of the goods. While the departmental representative reiterates the reasoning of the Collector but it is seen to be contradictory. The Collector says that he takes a lenient view because there is no evidence that the appellant knowingly and with mala fide intention took smuggled goods into the possession. I....