2009 (6) TMI 139

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..... come in appeal on the following questions :- "(a) Whether in view of language of the provisions Sec. 125 of the Customs Act, a discretion vests with the Adjudicating Authority to give option to redeem the goods even though the said goods are liable for absolute confiscation as the importation of said goods are prohibited? (b) Whether in the facts and circumstances of the case and in law the Trib .....

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..... sions of the proviso to sub-section (2) of section 115, such final shall not exceed the market price of the goods confiscated, less in the case of imported goods the duty chargeable thereon. (2) Where any fine in lieu of confiscation of goods is imposed under sub-section (1) the owner of such goods on the person referred to i sub-section (1) shall, in addition, be liable to any duty and charges p .....

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..... The Tribunal [2009 (236) E.L.T. 587 (Tri. - Mum.)] has upheld the order of the adjudicating officer. 5. The question which the Revenue has raised before us therefore would not arise. We are clearly of the opinion that there being discretion is in the adjudicating officer, consequently, there is no merit in the questions (a) and (b). The Appeal is accordingly dismissed.
Case laws, Decisions, .....

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