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Issues: Whether the petitioners were entitled to an option of redemption fine under Section 125 of the Customs Act, 1962 against the order of absolute confiscation of undeclared baggage goods.
Analysis: The goods were admittedly not declared on arrival and were found to be goods intended to be smuggled into India. In the statutory scheme, Section 125 of the Customs Act, 1962 uses permissive language in relation to prohibited goods, and the Court held that goods treated as prohibited under Section 11 of the Customs Act, 1962, by reason of Section 3(3) of the Foreign Trade (Development and Regulation) Act, 1992 and the applicable Foreign Trade Policy, did not warrant interference where the authorities had concurrently found the baggage to be non bona fide. The adjudicating, appellate, and revisional authorities had all given independent reasons for sustaining absolute confiscation, and no legal or factual error warranting writ interference was shown.
Conclusion: The petitioners were not entitled to redemption fine, and the orders confirming absolute confiscation were upheld.
Final Conclusion: The writ petitions failed and were dismissed, leaving the confiscation and penalty determinations intact.
Ratio Decidendi: Where undeclared baggage goods are found to be prohibited goods and concurrent authorities sustain absolute confiscation on independent reasoning, the writ court will not interfere to compel an option of redemption fine under Section 125 of the Customs Act, 1962.