2003 (4) TMI 456

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.... Respondent. [Order]. -  After dispensing with the condition of pre-deposit of personal penalty of Rs. 15,000/- I take up the appeal itself with the consent of both the sides. 2. Vide the impugned orders miscellaneous goods like readymade garments, shoes and other consumer items alleged to be of foreign origin have been confiscated absolutely on the ground that they are smuggled....

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....o-relating the description of the goods in support of legal possession/importation/acquisition/ transportation of the goods mentioned in the seizure case. The above reasoning adopted by the Addl. Commissioner reflects upon the non-application of mind by the said authority inasmuch as he has not taken into consideration the fact that the seized goods are non-notified items under the provisions of S....