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TMI Blog2023 (5) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... s, therefore, a discretion vested in the Adjudicating Authority whether to adopt this course of action or not. The Additional Commissioner acting on first instance had exercised the discretion not to give the option to the Petitioner and reasons in support of use of this discretion recorded found in the order-in-original. The Additional Commissioner referred to inconsistent submissions and the fact that there is serious doubt about the ownership of the goods and held that the manner in which the incident has occurred gives rise to strong impression that the Petitioner was carrying goods for monetary consideration. On this grounds, the Additional Commissioner refused to give option of redemption of goods to the Petitioner. The Revision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... July 2015, the Petitioner retracted his statement. Thereafter, the Petitioner again gave a statement on 18 December 2015 whereby he reverted to his original statement dated 20 July 2015. 3. Proceedings were undertaken against the Petitioner for violation of the provisions of the Customs Act. The Additional Commissioner of Customs upon hearing the Petitioner passed an order dated 25 August 2016 and confiscated two gold chains and two gold bars valued at Rs. 72,18,429/- under section 1211(d), (l) and (m) of the Customs Act. The Commissioner also imposed penalty of Rs. 7,50,000/- on the Petitioner under section 112(a) and (b) of the Customs Act. 4. Being aggrieved, the Petitioner filed an appeal before the Commissioner of Customs (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essary and even the Revisional Authority while dealing with the issue has given reasons why absolute confiscation is necessary. Learned counsel submitted that the order-in-appeal while granting redemption of the goods has not given cogent reasons as required under law. 7. The confiscation of goods is dealt with in Chapter-XIV of the Customs Act. Section 125 deals with an option to pay fine in lieu of confiscation. Under section 125 whenever confiscation of any goods is authorized under the Act, the Adjudicating Authority may give to the owner of the goods an option to pay in lieu of confiscation such fine as the Adjudicating Authority thinks fit. There is, therefore, a discretion vested in the Adjudicating Authority whether to adopt this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Jain Exports v. Union of India 1987 (29) ELT 753. 9. The Revisional Authority has done an analysis of facts and found that the quantity is large, it was consciously concealed which revealed the intention of the Petitioner and considering the overall circumstances, the Revisional Authority restored the order-in-original of absolute confiscation of goods and penalty. We have to be mindful of the parameters of the writ jurisdiction. The petition arises from use of discretion. The Revisional Authority has considered all the facts necessary for exercise of discretion. All relevant facts have been taken into consideration. Judicial precedents are analysed and tests therein are applied. The view taken by the Revisional Authority and the Ori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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