2014 (5) TMI 291

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....ne, for the Respondent. ORDER In the impugned order, Commissioner (Appeals) has taken a view that appeal filed by Revenue seeking confiscation of goods under Section 113(d) and imposition of penalty under Section 114 of the Customs Act, 1962 are not sustainable in view of the fact that non-possession of Importer-Exporter Code (IEC) does not make the goods liable for confiscation. 2. ....