1985 (5) TMI 149

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....spondents. [Order]. - The questions that arise for consideration in this Appeal are whether, in the facts and circumstances of the case - (a) the personal penalty in a sum of Rs.10,000/- levied on the Appellant is to be reduced; and (b) the absolute confiscation of the goods, in question (namely watches) is to be converted to one for redemption on the payment of a suitable fine. 2. ....

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....five times of the value of the goods in the discretion of the Adjudicating Officer or One Thousand Rupees whichever is greater. The quantum of levy - five times the value of the goods - is inflexible except where such value is less than a Thousand Rupees. When the legislature thought it fit to quantify the penalty as an alternative between two sums of money - whichever greater there is no room for....