2013 (11) TMI 1478

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.... the Appellant. None, for the Respondent. ORDER This appeal filed by the department is directed against order-in-original No. 28/2003-Cus., dated 15-10-2003 passed by the Commissioner of Customs, which was also challenged by the respondent. The respondent's appeal was dismissed by this Bench vide Final Order Nos. 324 to 329/2007, dated 6-3-2007 in Appeal Nos. C/54, 254, 255, 19, 281, 282/....

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.... of Customs duty payable by the respondent. The learned Additional Commissioner (AR) has reiterated this ground before us. 4. On a perusal of Section 125 of the Customs Act, we find that sub-section (2) of the said section obligated the owner/person referred to in sub-section (1) to pay any duty and charges payable in respect of the goods confiscated with option for payment of fine in lieu....