2009 (3) TMI 778

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.... SDR, for the Respondent. [Order]. - After examining the records and hearing both sides, I find that the Commissioner ordered confiscation of four trailers belonging to the appellant, under Section 115(2) of the Customs Act and also giving them option to redeem the vehicles on payment of Rs. 5 lakhs under Section 125 of the Act. He also imposed a penalty of Rs. 50,000/- on them under Section....

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....residuary provision. It was imposed on the ground that the appellant provided the trailers without caring to ascertain as to how they were going to be used. According to the Commissioner, the above action of the appellant is "detrimental to the functioning in the port area which is a very sensitive area" and has made them liable for penal action under Section 117 of the Customs Act. There is no me....