ORDER
S.S. Sekhon, Member (T)
1. Revenue is in appeal as Commissioner has set aside the penalty on the respondent imposed under Section 112 of the Customs Act, 1962 for being concerned with the liability of confiscation of US $ 7000 seized when one Mr. Mohammed Anwar Shaikh approached the respondent during the course, of search of a premises known as M/s. Kwality Ice Cream, Strand Building, Arthur Bunder Road, Colaba, Bombay, on 27-7-92 after coming to a finding that there were no premises by such a name or doubt the search and seizure operations of the department.
2. Penalty was imposed without issue of show cause notice or hearing the appellant on the grounds :-
(i) Search warrant for the premises bears the signature of respondent. (i) Panchnama records the signature (ii) Respondents prayed for return of Indian Currency of Rs. 50,120/-under seizure. (iii) Show cause notice and personal hearing and order issued were sent to the addresses of M/s. Kwality Ice Cream.
3. Considered. The residential address and the evidence of having dispatched the notice by tendering the same by Registered Post or by affixing on the Custom Notice Board as per Section 153 of Customs Act, 1962 is not furthering in the appeal. Therefore, the findings of the Commissioner of Customs (Appeals) that in these proceedings the departments case is weak and decisions arrived arc without notice and hearing is to be upheld. Therefore, this appeal is to be dismissed. The appellants can serve a notice and reinstate the penalty proceedings, since there is no appeal against confiscation and against the refusal of return of Rs. 50,120/-. No orders arc passed on that aspect.
4. Appeal disposed off in above terms.