https://www.taxtmi.com/caselaws?id=41954 The court upheld the confiscation of goods and personal penalty under Sections 111(d) and 112 of the Customs Act, 1962, despite the petitioner's argument based on a prior criminal court acquittal. The court emphasized that separate sections of the Act allow for distinct proceedings. However, the court did find merit in the petitioner's claim regarding the option to pay a fine in lieu of confiscation under Section 125 of the Act, setting aside the confiscation orders and remanding the matter for the petitioner to exercise this option. The writ petition was allowed for reconsideration in light of Section 125 provisions. en-us Fri, 19 Jun 1987 00:00:00 +0530 Tue, 08 Jun 2010 12:01:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41954 The court upheld the confiscation of goods and personal penalty under Sections 111(d) and 112 of the Customs Act, 1962, despite the petitioner's argument based on a prior criminal court acquittal. The court emphasized that separate sections of the Act allow for distinct proceedings. However, the court did find merit in the petitioner's claim regarding the option to pay a fine in lieu of confiscation under Section 125 of the Act, setting aside the confiscation orders and remanding the matter for the petitioner to exercise this option. The writ petition was allowed for reconsideration in light of Section 125 provisions. Case-Laws Customs Fri, 19 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41954