2008 (8) TMI 715

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....The brief facts of the case are that vide order-in-original No. 17/99 dated 3-5-1999 the Deputy Commissioner of Customs ordered absolute confiscation of goods of foreign origin, confiscated Indian currency of Rs. 2,27,100/- seized from the appellant herein on 31-7-1992 on the ground that it represented sale proceeds of smuggled goods, and imposed penalty of Rs. 1,00,000/- upon the appellant. The C....

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....'s order, remanded the case to the lower authority for fresh decision in the light of CBEC circular No. 695/11/2003-CX dated 24-2-2003. Hence this appeal. 3. I have heard both sides. 4. In the absence of any stay order passed by the Hon'ble Bombay High Court in the appeal of the Revenue against Tribunal's final order dated 29-6-2005 and in the light of the decision of the Hon'ble Delhi....