TaxTMI 
TaxTMI 
2002 (2) TMI 569
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....ainst the Order-in-Appeal No. HKS (638) A & R/2001, dated 7-8-2001 passed by the Commissioner of Customs (Appeals), New Delhi upholding the order of the adjudicating authority by absolutely confiscating 5 bales of taffeta cloth of assorted size, measuring 530 mtrs., collectively valued at Rs. 21,200/-, seized vide panchnama dated 31-7-99 under Section 111(d) of the Customs Act, 1962 and a penalty ....
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.... V.K. Jain & Sons, 218, Gulabi Bagh, Delhi as well as making payment to them vide Cheque No. 124281, dated 28-7-99; that necessary enquiries from the seller of the goods i.e. M/s. V.K. Jain & Sons have not been made; that the penalty imposed is on the higher side being almost equivalent to 100% of the goods which is not warranted; that the appellant has arranged to file an affidavit from the propr....
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....sp; [2000 (123) E.L.T. 560 (T) = 1992 (40) ECR Page 46] 3. Shri A.S. Bedi, learned SDR has appeared on behalf of the Revenue. The learned SDR at the very outset pointed out that the facts in the cases cited by the learned Advocate are different and the same do not relate to goods which are notified and as such the same are not applicable in the present case; that the ....
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.... prohibitions/restrictions on import of certain goods and any goods imported contrary to the restrictions/prohibitions are liable to confiscation under Section 111(d) of the Customs Act, 1962 and any person (as concerned) acquiring/removing/ possessing, purchasing, etc., or in any other manner dealing with the goods which he knows or has reason to believe are liable to confiscation under Section 1....