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Issues involved: Confiscation of goods under Section 111(d) of the Customs Act and imposition of penalty.
Summary: The appellant was found in possession of gold cut pieces and Indian currencies without valid documents proving licit acquisition, leading to seizure under the Customs Act. The original authority confiscated the gold and silver items absolutely under Section 111(d) and imposed a penalty. In appeal, the confiscation of gold items and penalty were sustained. The appellant challenged the confiscation and penalty. Upon examination, it was established that the appellant failed to prove lawful acquisition of the contraband goods. The absence of valid documents and the lack of complaints against Customs authorities supported the decision of confiscation under Section 111(d). However, the appellant's plea for redemption of the goods was considered. Precedents were cited, indicating that the option for redemption under Section 125 of the Customs Act does not differentiate between gold and other goods. The appellant was granted the option for redemption against payment of a fine, following a reasonable opportunity to be heard. In conclusion, the impugned order was set aside to the extent that the redemption option was not granted, and the appeal was allowed by way of remand for determining a reasonable redemption fine.
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