2005 (2) TMI 648

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....r the Respondent. [Order per : S.L. Peeran, Member (J)]. - This appeal arises from OIA No. 59/2004 dated 17-6-2004 by which the Commissioner (Appeals) has confirmed the demands on the value of 31 second-hand marine containers in which the goods had been imported. The learned Counsel submits that the value of the containers had been added in the value of the goods as is reflected from the corres....

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....ce. The Tribunal, in view of the admitted position, proceeded to hold that it was confiscable and liable for fine. He submits that in the present case, the facts are akin to that of CCE v. Ispat Profiles (India) Ltd. 3. On a careful consideration, we find that the citations referred to by the learned SDR in the case of Linc Pen & Plastics Ltd. is clearly distinguishable as it was an admitted....