1999 (5) TMI 234

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....de the impugned order, the Commissioner has confiscated the non-alloy steel coils/circles totally valued at Rs. 3,55,005.00 belonging to the appellants under the provisions of Section 119 of the Customs Act, 1962 with an option given to them, for redemption of the same on payment of a fine of Rs. 1.00 lakh. The said goods have been confiscated on the ground that the same have been used for conceal....

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....ve non-alloy coils. He submits that it is on this basis that the Commissioner has held that the tainted goods were concealed by the coils/circles. He submits that there is a difference between the coverage and concealment, as held by the Tribunal in the case of Mazda Chemicals v. Commissioner of Customs, Ahmedabad reported in 1996 (88) E.L.T. 767 (Tribunal). He relied upon another decision of the ....

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..... As such, the Commissioner has rightly confiscated the above goods with an option to the appellants to redeem the same on payment of Rs. 1.00 lakh. 5. I have carefully considered the submissions of both sides and have also gone through the impugned order. For the purpose of Section 119 of the Customs Act, 1962, the goods are liable to confiscation only when they are used for concealment of ....