2006 (3) TMI 479

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....y Kumar, DR, for the Respondent. [Order]. - This is an appeal against order-in-original dt. 29-1-05 wherein the adjudicating authority has confiscated the Heavy Melting Scrap under Section 111(d) of the Customs Act with an option to redeem the same on payment of redemption fine of Rs. 2,80,000/- and also imposed the penalty of Rs. one lakh under Section 112(a)(i) of the Customs Act on the ap....

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....s were examined on 100% basis by the officers of Customs. The findings of the Commissioner of Customs is as follows: "Examination of goods was carried out by the officers of Customs, GAPL, Mundra on 25-1-05 on 100% basis in the presence of authorized person of importer and under the supervision of the Asstt. Commissioner (Import). It was also found that no serviceable articles or arms and ammun....