YASH PAL SINGH CHOWDHURY Vs. COLLECTOR OF CUSTOMS PREV

JUDGEMENT

(1.) IN this appeal the appellant has challenged the correctness and legality of the order in appeal passed by the learned Additional Collector of Customs, Muzaffarpur in adjudication Order No. 43-Cus/83 dated 15-6-1983 by which he has ordered confiscation of seized molasses and drums collectively valued at Rs. 26,000/- under Section 113 of the Customs Act, and penalty of Rs. 25,000/- under Section 114 of the Customs Act.

(2.) The brief facts of the case as recorded in the adjudication order is as follows.

(3.) A corrigendum show cause notice dated 26-6-1982 was issued wherein the value of molasses of 40 drums at Rs. 100/- each totalling Rs. 4000/- and the value of 40 empty drums at Rs. 25/- each, totalling Rs. 1000/- was shown.