COMPUTER ZONE Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Appellants filed this appeal against the order -in -appeal passed by the Commissioner of Customs.

(2.) The appellants made an import of CD ROMs and VCDs. The goods were seized on the ground that these are pirated goods. The appellants made a statement under Section 108 of the Customs Act and admitted that he had no evidence to undertake that the said goods were not pirated goods.

(3.) The Adjudicating authority confiscated the goods and imposed penalty on the appellants.