COMMISSIONER OF CUSTOMS Vs. STAR AUDIO

JUDGEMENT

(1.) This appeal arises out of order -in -original dated 9 -6 -2005 passed by the Commissioner of Customs, Goa. Grounds of appeal are set out below:

(2.) The respondent is not present. However our order does not cause any prejudice to him. The appeal is partly allowed to the extent that penalty is not imposable under Sec. 112 and penalty in lieu of redemption fine is also not imposable.