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TMI Blog2019 (5) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... of the said Act. Thus, provided the owner of the goods declares his identity and details before the customs authority, submits to their jurisdiction, executes a proper instrument conferring authority on the appellant as his agent to the satisfaction of the customs authorities, they may allow the appellant to avail of the option provided in Section 125 on behalf of the owner as his constituted attorney or agent. To avail of such option, the owner must make the answer to declare and comply with the above conditions of this order within two months from date. Otherwise, the customs may take steps for dealing with the confiscated goods in accordance with law. Appeal disposed off. - CUSTA 69 of 2018, CUSTA 70 of 2018 And CUSTA 71 of 2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 officer thinks fit . It provides that in the case of prohibited goods, the customs may and in the case of any other goods shall 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 officer thinks fit . Now, the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , executes a proper instrument conferring authority on the appellant as his agent to the satisfaction of the customs authorities, they may allow the appellant to avail of the option provided in Section 125 on behalf of the owner as his constituted attorney or agent. To avail of such option, the owner must make the answer to declare and comply with the above conditions of this order within two months from date. Otherwise, the customs may take steps for dealing with the confiscated goods in accordance with law. We make it absolutely clear that apart from what we have decided above, this order will not be deemed to have dealt or decided any other question or any question in relation to any person who is not a party to these pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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