1994 (5) TMI 37 - CGOVT - Customs

Summary

Issues: Review of impugned orders-in-appeal for confiscation of undeclared items and imposition of redemption fine.

Analysis:
1. The judgment addresses six review proposals sent by the Collector of Customs, Delhi for the review of impugned orders-in-appeal passed by the Collector of Customs (Appeals), New Delhi. The cases involve confiscation of undeclared items and imposition of redemption fines for home consumption. The particulars of each case, including the items seized and the fines imposed, are detailed in the judgment.

2. The impugned items in all cases were initially confiscated but later allowed to be redeemed for home consumption upon payment of redemption fines at the appeal stage. The Collector challenges these orders, arguing that the items were not declared, justifying absolute confiscation by the original adjudicating authority.

3. The Collector relies on Board instructions dated 10-5-1993, which mandate absolute confiscation in cases of non-declaration of gold. However, the judgment emphasizes that such instructions cannot override the judicial discretion of appellate bodies as per the Customs Act, 1962.

4. Referring to a previous decision in the case of Shri Kamlesh Kumar, the judgment highlights that appellate bodies are bound by revisionary authority decisions. The discretion to allow redemption under Section 125 of the Customs Act must be independently considered, especially for passengers entitled to bring in gold. The Collector (Appeals) in the present cases did not exercise discretion wrongly or perversely.

5. Consequently, the review proposals from the Collector (Judicial), Delhi are rejected, emphasizing the need to reduce avoidable litigation and inconvenience to passengers. The judgment instructs the Collector not to make such review proposals unless they violate principles established by revisionary authorities.

6. In specific cases involving passengers who filed revision applications seeking relief from fines and penalties, the judgment upholds the Collector (Appeals) decision to allow redemption on nominal amounts. As the impugned gold was undeclared, confiscation cannot be challenged further, leading to the rejection of the revision applications.

This comprehensive analysis of the judgment highlights the key issues, arguments presented, legal principles applied, and the final decisions rendered by the authorities involved in the review of impugned orders-in-appeal related to confiscation and redemption fines in customs cases.