2002 (4) TMI 658

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....This is an appeal filed by the appellants against the order dated 1-8-2001 passed by the Commissioner (Appeals), Customs and Central Excise, Jaipur upholding the order passed by the Joint Commissioner of Customs, Jaipur wherein he has confiscated the seized goods valued at Rs. 1,03,277 with option to redeem the same on payment of redemption fine of Rs. 25,000/- and personal penalty of Rs. 20,000/-....

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....ncluded in the seized goods i.e. 7222 pieces of components were parts/components of goods seized on 4/5-3-1997. He further submitted that some of the seized items are quite old and he was unable to produce record/documents pertaining to these goods, because all concerned employees had left the firm. At page 13 in the last para, the Commissioner (Appeals) has noted as under : "I further find tha....