https://www.taxtmi.com/caselaws?id=41884 The court partly allowed the petition, setting aside previous orders and remanding the matter for reconsideration. The judgment emphasized the discretion of the adjudicating officer under Section 125 of the Customs Act, highlighting that the petitioners should have been given the option to pay fines instead of facing confiscation. The court directed a remand to provide the petitioners with an opportunity to prove their case against false declaration and consider granting them the option of fines in lieu of confiscation. en-us Wed, 04 Mar 1987 00:00:00 +0530 Mon, 07 Jun 2010 17:08:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41884 The court partly allowed the petition, setting aside previous orders and remanding the matter for reconsideration. The judgment emphasized the discretion of the adjudicating officer under Section 125 of the Customs Act, highlighting that the petitioners should have been given the option to pay fines instead of facing confiscation. The court directed a remand to provide the petitioners with an opportunity to prove their case against false declaration and consider granting them the option of fines in lieu of confiscation. Case-Laws Customs Wed, 04 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41884