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2017 (9) TMI 1389

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..... m option to pay the fine in lieu of confiscation under Section 125 of the Act - It is apparent on the face of the record that the appellant failed to establish the ownership of the seized goods - appeal dismissed - decided against Revenue. - C/136/2009 - FO/A/75786/2017 - Dated:- 28-4-2017 - Dr. Shri. Samir Chakraborty Sr. Advocate, Shri Abhijit Biswas, Advocate, for the Appellant (s) Shri .....

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..... (Prev) remitted the matter before the Authority for a limited purpose and to a limited extent as to whether or not to give an option to the appellants to redeem the confiscated gold on payment of such fine as may be considered appropriate by him in lieu of confiscation. By the impugned order, the Commissioner of Customs ordered absolute confiscation of the Gold. 2. Heard both sides and perus .....

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..... 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 [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 confiscation such fine as the said office .....

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..... t has failed to prove the sole question of ownership of the said goods and thus disentitled to claim option to pay the fine in lieu of confiscation under Section 125 of the Act. It is evident from the record that the goods were seized from the possession of Shri Vittal Vijoy Bhonsale and Shri Anil Patil, the employees of the appellant. It is noted that the appellant took stand that he had purchase .....

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