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TMI Blog2015 (12) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... eem the goods on payment of fine - Held that:- The goods are not available nor the person who own the goods now are known to the department. Section 125(1) of the Customs Act stipulates that whenever confiscation of any goods is authorised by this Act, the adjudicating authority should give an option to the owner of the goods or, where such owner is not known, the person from whose possession/cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ER Revenue is in appeal against Order-in-Original No. 44/2013/CAC/CC(E)/YG/GR.VII, dated 26-3-2013 passed by the Commissioner of Customs (Export), New Custom House, Mumbai. 2. In the impugned order, the learned adjudicating authority has held in para 23(ii) that the goods already imported and cleared under five bills of entries mentioned therein are not available for confiscation nor were t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the DEEC scheme, the adjudicating authority should have confiscated the goods and given an option to the importer to redeem the goods on payment of fine. This has not been done in the instant case and, therefore, the impugned order is defective in not confiscating the goods and not allowing the said goods to be redeemed on payment of fine. 3.1 The learned Additional Commissioner (AR) appearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on such fine as the officer thinks fit. In other words, the option to redeem has to be given to the owner or to the person from whose possession the goods have been seized. In the case before us, the details of both these persons are not known nor the goods are available for confiscation. In these circumstances, we do not find any infirmity in the order wherein the adjudicating authority has corre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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