9911796707
TMI Blog1998 (5) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... r (T)]. In this appeal filed by M/s. Moonlight Overseas Pvt. Ltd., the only issue for our consideration is the imposition of redemption fine of Rs. 50,000/- imposed in respect of the import of brass ingots which were found mixed in the consignment declared to contain brass scrap. The Collector of Customs, Kandla, had imposed a redemption fine of Rs. 50,000/- and has imposed no penalty. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - (1) Whenever confiscation of any goods is authorised by 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 law for the time being in force, and shall, in the case of any other goods, give to the owner of the goods an option to pay in lieu of confiscation such fine as the said officer thinks fit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elease the goods on payment of a fine in lieu of confiscation or not. It would thus be possible to confiscate absolutely goods endangering public order, obscene pictures, etc., whereas at present the only remedy is to impose a disproportionately heavy fine which may be objected to on the grounds that it makes the option illusory. (ii) A proviso has been added to the clause for making it clear th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the light of these there is no force in the contention that the importation of cloves had not been prohibited but only restricted and therefore it was obligatory on the adjudicating authority to give the owner of the goods an option to pay the fine in lieu of confiscation. 6. Notice under the signature of Superintendent of Central Excise. It was center led before the Allahabad High Court on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f profit. Viewed in this light, the redemption fine of Rs. 50,000/- is correct. 6. The adjudicating authority had not imposed any penalty. The importers had not denied the allegations and had only submitted that the import of brass ingots was not intentional. We find that the adjudicating authority has already refrained from imposing any personal penalty. 7. Taking into account the facts and c ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
