2013 (12) TMI 402

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....pondents are not present despite notice. There is also no adjournment request. Heard the learned SDR. 2. In this case, the original authority has absolutely confiscated goods totally valued at Rs. 10,000/- under Section 111(d) and he has imposed a penalty of Rs. 1,000/- under Section 112(a) of the Customs Act, 1962. The appeal filed by the department before the lower appellate authority wa....

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....0/- amounting to 10% of the value of goods is adequate as the absolutely confiscated goods also vest in the government. Hence, I find no reason to entertain the appeal filed by the department. The view that Section 112 does not provide for a mandatory minimum penalty is in conformity with the decision of the Larger Bench of the Tribunal in the case of Commissioner of Central Excise, Bbopal v. Rama....