2006 (3) TMI 461

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....appeal is directed against the Order-in-Appeal dated 7-2-2005 which upheld the Order-in-Original wherein the seized goods were confiscated absolutely and penalty was also imposed under Section 112 of the Customs Act, 1962. 2. None appeared for the Appellant despite notice. Since the case is of 2004, I take up the appeal for disposal. Considered the submission made by the ld. JDR and peruse....

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....-Cus. dated 22-1-96 issued under Section 11 of the Customs Act, 1962 read with Section 3 of the Foreign Trade (Development & Regulation) Act, 1992. Sl. No. Description of goods Quantity Make Assessable Value 1. Used copper & bronze wires & utensils 485 Kgs. Including packing in five packages Third Country 48,500/- The above mentioned goods was handed over by R.P.F.....

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....t armatures wire and broken utensils. On the face of such glaring evidence indicating the said goods which were seized were in fact used copper and bronze wire and utensils, the authorities below seized the goods and confiscated the same under Section 111(d) of the Customs Act, 1962. 5. Section 111(d) of the Customs Act, 1962 reads as under :- "any goods which are imported or attempted ....