COMMISSIONER OF CUSTOMS, JAMNAGAR Vs. ASHIRWAD STORES

JUDGEMENT

(1.) THIS is a departmental appeal against the order of the Commissioner (Appeals) No. 257/2003(95 -Ahd)Cus/ Commr(A)/Ahd dated 12 -9 -2003 by which the order of the original authority confiscating the goods with redemption fine and imposing of penalty was set aside.

(2.) HEARD the learned DR for the Revenue. None appeared for the respondent but a written submission has been made.

(3.) THE relevant facts, in brief, are as follows : -