Judgment: 1. Vide the impugned order the Commissioner of Customs (Import) has inter alia ordered confiscation of seized Stainless Steel Drums and parts thereof with an option to redeem them on payment of a fine of Rs. 10,00,000/- (Rupees ten lakhs only). The Revenue, vide the present application seeks permission of the Tribunal to dispose of the goods under confiscation either by auction or by private treaty pending the hearing of its appeal against dropping of proceedings for penal action against the co-noticees.
2. We find that since option to redeem the goods has not been exercised by the importers, no permission from the Tribunal is required for disposal of the confiscated goods. Therefore this application is dismissed as not required.