G.P. Agarwal, Member (J)

1. Not satisfied with the impugned Order passed by the Collector of Customs (Appeals), setting aside the order of confiscation and penalty passed by the Assistant Collector, the Revenue has filed the present appeal.

2. Factual backdrops: Preventive Staff on 20.6.82, apprehended the respondent after he had taken delivery of three bales from the Railway Station and on examination of the contents of these bales 333 pieces of garments of different textures, sizes, designs, and colours valued at Rs. 10,0467- were recovered. Since according to the Revenue the respondent failed to produce any evidence in support of the lawful acquisition/ possession etc., of the said goods, said to be of foreign origin, the same were seized. After the usual adjudication proceedings, the Assistant Collector ordered for the confiscation of the seized goods under Section 111 of the Customs Act, 1962 with an option to redeem the same on a payment of a redemption fine of Rs. 5,000/- in lieu of confiscation besides a personal penalty of Rs. 1,000/- under Section 112, ibid. Against this Order, the respondent went in appeal before the Collector of Customs (Appeals) New Delhi, who allow