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The HC upheld the denial of redemption under Section 125 of the Customs Act, 1962, affirming the adjudicating officer's discretion to refuse redemption when the imported goods were clandestinely concealed. The petitioner's attempt to smuggle gold inside trolley handles was a critical factor negating bona fides and justifying the denial. The court also rejected the petitioner's retraction of the statement given under Section 108, noting the delay and absence of any prior objection. The findings of concealment and intent to evade duty were specifically affirmed, and no grounds existed to interfere with the impugned order. Consequently, the writ petition was dismissed, confirming the lawful exercise of the customs authority's powers in the circumstances.
The HC upheld the denial of redemption under Section 125 of the Customs Act, 1962, affirming the adjudicating officer's discretion to refuse redemption when the imported goods were clandestinely concealed. The petitioner's attempt to smuggle gold inside trolley handles was a critical factor negating bona fides and justifying the denial. The court also rejected the petitioner's retraction of the statement given under Section 108, noting the delay and absence of any prior objection. The findings of concealment and intent to evade duty were specifically affirmed, and no grounds existed to interfere with the impugned order. Consequently, the writ petition was dismissed, confirming the lawful exercise of the customs authority's powers in the circumstances.
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