9911796707
TMI Blog2008 (11) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... exercising such discretion judiciously by the learned Tribunal and he also could not join issue in respect there with the learned advocate appearing on behalf of the appellant, therefore, in our considered opinion the matter is to be remitted back before the authority for this limited purpose and to this limited extent as to whether or not to give an option to the appellants to redeem the confiscated goods on payment of such fine as may be considered appropriated by him in lieu of confiscation. - 454 of 2008 - - - Dated:- 3-11-2008 - Pinaki Chandra Ghose and Sankar Prasad Mitra, JJ. [Order]. - Court : The instant appeal is against an order dated August 3, 2007 passed by the Appellate Tribunal upholding an adjudication order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmissions made on behalf of the appellant. 5. It appears that in this matter the only question which asks our opinion and raised by the appellant that when there is an option to pay fine in lieu of confiscation as specifically enumerated in Section 125 of the Customs Act, 1962, which is reproduced herein : "125. Option to pay fine in lieu of confiscation. - (1) Whenever confiscation of any goods is authorised by this Act, the officer adjudging it may, 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order so passed by the learned Tribunal. 10. A decision has been relied upon before us which is reported in 1992 (61) E.L.T. 172 (S.C.) = 1982 (2) SCC 230 (Hargovind Das K. Joshi Ors. v. Collector of Customs and ors.) where the Supreme Court has laid down the law as follows : "3. We are of the view that insofar as the order directing confiscation of the goods is concerned, it is unassailable in facts or in law. So also the order levying penalty is justified by facts and warranted by law. There is, however, substance in the last contention urged on behalf of counsel for the appellants. The Collector of Customs has passed an order for absolute confiscation of the imported goods without giving the appellants an option to redeem the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this limited purpose to this limited extent as to whether or not to give an option to the importers (appellants) to redeem the confiscated goods on payment of such fine as may be considered appropriate by him in lieu of confiscation. It will be open to the concerned officer to take a decision one way or the other in accordance with law as in considered appropriate in the circumstances of the case after hearing the appellants. We have no doubt that the concerned officer will take into consideration all the relevant circumstances including the submission urged on behalf of counsel for the appellants that the goods in question, zip fasteners, can at present be imported freely, for whatever it is worth." 11. In the instant case the adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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