2005 (10) TMI 349

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....espondent. [Order]. - The appellant filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). The brief facts of the case are that on the personal search of the appellant at Land Customs Station, Sonauli Rs. 97,000/- in denomination of Rs. 500/- were recovered from the appellant under Notification No. 81/89-RB issued under Section 13 of 1973, there is prohibition of....

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....his Act, the adjudicating authority shall give to the owner of the goods and in case owner is not known, the person from whose possession or custody such goods have been seized, an option to pay in lieu of confiscation such fine as the said officer thinks fit. In the present case, before the lower authorities, the case of the appellant is that the appellant is an employee of M/s. Newton Engineerin....