2000 (11) TMI 843

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....the Commissioner of Customs, North Eastern Region, Shillong, has ordered absolute confiscation of Mobile/Cellular Phones, Panaphone Telephones, Panasonic Alkaline Battery, Cover/Jacket of Cellular Phones totally valued at Rs. 1,80,000/- under Section 111 (d) of the Customs Act, 1962 and imposed a personal penalty of Rs. 50,000/-on Shri Hariom Mour under Section 112 ibid. 2. The facts involve....

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....onal hearing was granted to him on different dates, the appellants failed to appear himself before the adjudicating authority. However, Shri Pramodh Kr. Mour, the appellant's brother, appeared on behalf of Shri Hariom Mour for personal hearing fixed on 26-8-1999. During the course of personal hearing, Shri Pramodh Kr. Mour submitted that his brother had confessed everything and had accepted the go....

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....f upon the appellant. The authority lost sight of the fact that the seized goods are neither be notified under Section 123 of the Customs Act nor attract the perview of Chapter IVA of the Customs Act. He further submits that the subject seized goods are not in any commercial quantity and as such absolute confiscation is not in keeping with the provisions of the Customs Act. In this connection, he ....