2013 (12) TMI 1481

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....nd order of the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench, FKCCI-WTC Building, Bangalore, by which, the order of confiscation and imposition of penalty has been reversed. The learned Tribunal, on appreciating the facts has found that the provision of Section 111(d) of the Customs Act, 1962 read with Rule 3(2) and 3(3) of Foreign Trade (Development and Regulation) Act, 19....

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....the appellant. That apart, coming to the legality of the Commissioner's Order, we find that the show cause notice and the impugned order would invoke Section 3(2) and 3(3) of the FTDR Act read with Section 111(d) of the Customs Act, 1962 to hold that Section 11 of the Customs Act would be applicable to the impugned goods. The learned Advocate has clearly brought out the points that Notification da....