2000 (10) TMI 158

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....mon order of the Collector of Customs confiscating the goods and imposing penalty under section 112 of the Act on each of the appellants. The appeals do not question the confiscation, and are limited to the penalty imposed. In the order impugned in the appeal the Collector records (in paragraph 19) that on the failure of the appellants to appear at the hearing fixed by the Collector on 19-11-1990 ....