2002 (7) TMI 719

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.... Respondent. [Order]. - After dispensing with the condition of pre-deposit of penalty of Rs. 45,000/- (rupees forty five thousand) I take up the appeal itself for disposal with the consent of both the sides. 2. As per the facts on record a godown belonging to the appellant was put to search by the Customs officers on 28-8-98 and imported silk yarn worth Rs. 7.12 lakhs (approx.) was r....

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.... notice was adjudicated by the Additional Commissioner who confiscated the yarn absolutely and imposed personal penalty of Rs. 45,000/- (rupees forty five thousand) upon the appellant. Appeal against the above order did not succeed before Commissioner (Appeals). Hence the present appeal. 4. I have heard Shri A.K. Singh, Advocate for the appellant and Shri A.K. Mondal, ld. JDR for the Reven....