2006 (3) TMI 586

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....Respondent. [Order per : S.L. Peeran, Member (J)] - This appeal arises from OIA No. 7/04, dated 16-1-2004. The appellant has been imposed a penalty of Rs. 5,000/- in OIO in terms of Section 112(b) of the Customs Act. The goods of foreign origin have been absolutely confiscated. The appellants claim of its ownership has been rejected by both the authorities for lack of evidence. Learned Couns....

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....t seriously contest the case. 3. Heard both sides and considered the submissions. 4. On a careful consideration, we notice from the impugned order that the goods which were transported through one courier and cargo services were intercepted and they were found to be foreign brand smuggled goods. However the Revenue could not prove charge of smuggling against the appellant. The appe....