2000 (4) TMI 637

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....t that the matter itself can be disposed of on the limited issue. Accordingly, amount required to be deposited for the purpose of hearing the appeal is stayed and the matter was taken up for regular hearing with the consent of both sides. 3. Shri George Poonthottam, Advocate appearing for the appellants submitted that the Commissioner had not passed an order in pursuance of the direction given by the High Court of Kerala. In this context he referred to the judgment of the Kerala High Court in O.P. No. 29240/99 and particularly he drew our attention to the para 8 of the said judgment which is as under : "Having regard to the facts and circumstances stated in the O.P. counter affidavits and the reply, there will be a direction to the 3....

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....her, since they have not re-exported the original importation is in violation of Section 111(d) of the Customs Act which render the goods liable for confiscation. Thus the violation of re-export condition render the goods liable for confiscation under Sections 111(d) and 111(o) of the Customs Act which in turn render the importer liable for penalty under Section 112 of the Customs Act. The confiscation of the goods or the imposition of penalty is to be adjudged by the competent authority under Section 122 of the Customs Act. To proceed with the adjudication under Section 122 a show cause notice under Section 124 is mandatory. Thus, even if the bond condition is violated, the legal provision for the department is only to issue a show cause n....