2003 (11) TMI 468

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.... Both the appeals are being taken up together as they arise out of the same impugned order passed by Commissioner of Customs, West Bengal, vide which he has confiscated 9180 Kg. of black tea under the provisions of Section 119 of the Customs Act belonging to M/s. Rossell Industries Ltd. with option to them to release them on payment of redemption fine of Rs. 2,00,000/- on the ground that the said ....

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....le for penal action. The Tribunal in the case of Mazda Chemicals - 1996 (88) E.L.T. 767 (T), has held that coverage of contraband items with the bags of Indian origin goods cannot be called concealment and the confiscation of the same under the provisions of Section 119 is not warranted. In the present case also it is seen that the Commissioner has come to a finding that the said tea bags were be....