2011 (10) TMI 596

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n Babu, SDR, for the Respondent. ORDER Heard both sides. 2. The impugned order purported to be an adjudication order passed by the Commissioner of Customs is not an order in relation to any goods under import or assessment. Section 122 of the Customs Act, 1962, deals with adjudication of confiscation of goods and penalty for offences. The expression "adjudicating authority" is define....