2017 (3) TMI 539

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....at, Advocate for the Respondent- Assessee ORDER The present appeal filed by Revenue is directed against Order-in-Appeal dated 28.02.2014, passed by Commissioner (Appeals), Customs, IGI Airport, New Delhi. 2. The respondent-assessee imported certain goods and filed Bill of Entry and declared different types of "screws and cotton gloves for industrial use". However, when the goods were exam....

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....f Rs. 2 Lakh. When the Order-in-Original was challenged before the Commissioner (Appeals), he upheld the absolute confiscation of measuring tapes. However, he vacated the penalty imposed on the appellant. Aggrieved by the above order, Revenue is in appeal with a plea that the Commissioner (Appeals) was not right in setting aside the confiscation as well as the penalties imposed on the importer. Th....

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....gnment become prohibited goods and liable for confiscation under section 111(d), (n) (m) of the Customs Act, 1962. The goods stand absolutely confiscated without giving an option for redemption. The importer seems to have accepted this and forfeited this consignment. However, for the offence of misdeclaration, the importer will be liable for penalty under section 112(a) of the Customs Act, 1962. ....