2009 (7) TMI 308

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..... whose possession or custody such goods have been seized could have given an option to pay in lieu of confiscation such fine – In the instant case, according to the respondent himself the owner was Karimuddin as he had acted on behalf of Karimuddin. The question of the Tribunal exercising the jurisdiction u/s. 125 of the Customs Act and remit the matter to give an option to the respondent herein t .....

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..... this Act, the Officer adjudging it may, in the case of any goods, the importation or exportation whereof is prohibited under this Act or under any other laws for the time being in force, and shall, in the case of any other goods, give to the owner of the goods (or where such owner is not known, the person from whose possession or custody such goods have been seized) an option to pay in lieu of con .....

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