2002 (9) TMI 192

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.... has filed this appeal being aggrieved by the order passed by the learned Commissioner of Customs holding - "In view of the foregoing deliberations and findings, I order absolute confiscation of the goods in question under Section 111 (d) of the Customs Act, 1962. As the absolute confiscation should meet ends of justice I do not impose any penalty on the noticee." 2. The facts of the case....

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....is intention to abandon goods on 17-11-2000. The show cause notice in this case was issued on 16-3-2001. We thus find that the respondent herein had even before issue of show cause notice intimated his intention to abandon the goods. 4. Section 23(2) provides - "(2)    The owner of any imported goods may, at any time before an order for clearance of goods for home consumption ....