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Issues:
1. Application for stay of confiscation order under the Customs Act. 2. Interpretation of Section 126 of the Customs Act regarding the vesting of property in the Central Government. 3. Validity of the Additional Collector's order in light of Section 125 of the Customs Act. 4. Consideration of redemption fine for confiscated goods. Analysis: 1. The appellant filed an application for stay of the confiscation order issued by the Additional Collector of Customs, Ahmedabad, regarding the appellant's motor vehicle. The appellant had initially obtained provisional release of the vehicle by furnishing a bond and cash deposit, but now faced surrender demands from local Customs officers following the confiscation order. 2. The departmental representative opposed the stay request, citing the Tribunal's past decision that stay could not be granted under Section 129-E of the Customs Act for cases like the present one involving confiscation. The representative highlighted Section 126 of the Customs Act, which vests the property of confiscated goods in the Central Government, mandating the Customs authorities to take possession. The Tribunal, therefore, dismissed the stay petition based on these legal provisions. 3. The appellant's advocate argued that the Additional Collector's order was defective as it did not offer the option for redemption of the motor vehicle as required under Section 125 of the Customs Act. The advocate expressed the willingness of the appellant to make a deposit of Rs. 10,000 with the Customs Department, but the Tribunal found it unnecessary to delve into the legality or propriety of the Collector's order in this context. 4. The Tribunal emphasized that upon confiscation, the property of the confiscated vehicle automatically vested in the Central Government as per Section 126 of the Customs Act. While acknowledging the defective nature of the Collector's order for not providing a redemption option, the Tribunal held that the Customs officers were duty-bound to take possession of the vehicle, dismissing the stay petition based on the clear legal provisions governing confiscation and property vesting. This comprehensive analysis highlights the legal intricacies involved in the judgment regarding the application for stay of a confiscation order under the Customs Act, emphasizing the statutory provisions governing property rights and the obligations of Customs authorities in such cases.
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