2005 (8) TMI 254

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Commissioner (Appeals). The brief facts of the case are that the silk yarn was seized by the Customs Authority on 6-11-1999. The value of silk yarn was Rs. 4,05,000/-. The silk yarn was seized on the ground that the same was smuggled into India. A show cause notice was issued and the adjudicating authority confiscated the goods. Meanwhile the seized silk yarn being perishable item was auction....