Redemption of confiscated gold bangles and re-shipment upheld where non-declaration alone did not defeat relief under customs law.

The appellate order allowing redemption of confiscated gold bangles on payment of fine and permitting re-shipment was upheld. The absence of declaration under Section 77 of the Customs Act did not by itself make the order defective, and an alleged self-incriminating statement did not establish any irregularity in the relief granted. It was also noted that Section 125 permits redemption and re-export on payment of fine even where the goods were not declared, and the redemption fine was not shown to be unreasonable. Review was therefore not warranted.

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Issues: Whether the order-in-appeal granting redemption of the confiscated gold bangles on payment of fine and permitting re-shipment called for review.

Analysis: The order-in-appeal was supported by the record and by the material facts available to the appellate authority. The absence of declaration of the gold bangles did not by itself render the appellate order defective, and the existence of an allegedly self-incriminating statement did not establish any irregularity in the relief granted. The authority also noted that under Section 125 of the Customs Act, the option to re-export can be granted on payment of fine even where the goods were not declared for the purposes of Section 77 of the Customs Act, and the redemption fine imposed was not shown to be unreasonable.

Conclusion: The review was not warranted and the order-in-appeal was upheld in favour of the assessee.

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