2013 (8) TMI 579

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....inst Order-in-Appeal no. 100/2002-AP TS dated 01/07/2003 passed by the Commissioner of Customs (Appeals), Airport, Mumbai. 2. Vide the impugned order the learned Commissioner (Appeals) held that since the goods are not notified under section 123 and Chapter IVA dealing with notified goods have been deleted from the Customs Act, 1962, the goods are not liable to absolute confiscation, let alone co....

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....d approached the Customs authorities for release of the goods vide letter dated 10/07/2003 and he was informed vide letter dated 04/01/2005 that the goods had already been disposed of. 5. We have carefully considered the rival submissions. 5.1 Since the goods are not notified under section 123 and the provisions of Chapter IVA, relating to notified goods have been deleted from the Customs Act mo....