2001 (8) TMI 732

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....turvedi, SDR, for the Respondent. [Order]. - After dispensing with the condition of pre-deposit of personal penalty of Rs. 25,000.00 (Rupees twenty-five thousand) only, I take up the appeal itself with the consent of both sides. 2. Vide the impugned Order, the authorities below have confiscated Decorative Fluorescent Bulbs/Lamps of foreign origin totally valued at Rs. 98,475.00 (Rupe....

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....osed. 3. Shri Aftab Ahmed, learned Advocate for the appellant submits that the goods in question are non-notified items under the provisions of Section 123 of the Customs Act, 1962. The only evidence the Revenue is having is the statement of the appellant, which was also retracted. The same is also not corroborative in material particulars. On the contrary, the appellant has produced Bagga....