9911796707
TMI Blog2008 (2) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... orters, clearing agents and trading public. An importer of clinical thermometers was required to produce the evidence of registration of the supplier with the Bureau of Indian Standards (BIS). When the assessing authority asked for this evidence, the appellants were not able to produce it. On the other hand, they stated that the thermometers were for free distribution to doctors and not for sale. They requested for provisional release against a Bank Guarantee pending production of BIS Registration Certificate from the supplier. However, they failed to make use of the opportunity given by the Customs authorities for obtaining the certificate from their supplier and produce it. On the other hand, they got a sample of the thermometers tested b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly a condonable lapse. Ld. counsel submits that, in any case, there is no justification for absolute confiscation of the goods. The authorities ought to have allowed the importer to redeem the goods in lieu of confiscation by paying fine under Section 125 of the Customs Act. Alternatively, it is submitted, the appellants should be permitted to re-export the goods. I have heard ld. SDR also who reiterates the findings of the lower authorities. 3. Section 111 (d) of the Customs Act reads as follows :- "111. Confiscation of improperly imported goods, etc.- The following goods bought from a place outside India shall be liable to confiscation :- (a)……………………………………… (b)……………………………………… (c)……………………………………… (d) any goods which are imported or at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the knowledge that they are liable to confiscation under Section 111 (d) of the Customs Act. Nevertheless, I have found force in the submission of ld. counsel that the authorities could have permitted redemption of the goods against payment of fine under Section 125 of the Act. In fact, no reason whatsoever was stated by the lower authorities in their respective orders as to why the importer could not be allowed to redeem the goods. I am of the considered view that the present plea for redemption of the goods against payment of a reasonable fine should be considered. However, the belated plea for permission to re-export the goods cannot be accepted. 4. In the result, the orders of the lower authorities are set aside and the case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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