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Issues: Whether absolute confiscation of a foreign-origin pistol and revolver received as a gift was sustainable, and whether redemption on payment of fine could be permitted under Section 125 of the Customs Act.
Analysis: The import of foreign-origin pistols and revolvers was under an absolute ban under the prevailing import policy, and no customs clearance permit could be granted for such goods. Although Section 125 of the Customs Act confers discretion to release confiscated goods on payment of fine even where the goods are prohibited, that discretion must be exercised judicially having regard to the facts and the prevailing policy regime. In view of the total ban and the absence of any valid licence or customs clearance permit, redemption was not justified.
Conclusion: The absolute confiscation was held to be legal and sustainable, and redemption on payment of fine was declined.
Final Conclusion: The appeal failed and the confiscation order was upheld.
Ratio Decidendi: Where import of a specified article is absolutely banned under the prevailing policy, the discretionary power to allow redemption of confiscated goods under Section 125 of the Customs Act should not be exercised in favour of the importer absent a valid licence or permit.