TaxTMI 
TaxTMI 
1986 (8) TMI 247
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....appellant Ashok Kumar and one from the other appellant, Jaswant Singh. Since the goods in question were notified goods and since the appellants could not satisfactorily account for the licit acquisition of the same, the goods were seized by the authorities as per law under a mahazar. Further proceedings instituted against the appellants as per law resulted in the present impugned orders now appealed against. 3. Shri Pratap C. Kothari, the learned counsel for the appellants submitted that immediately on seizure of the goods in question the appellants produced baggage receipts for the clearance of the goods in question and urged that if the goods have been cleared under baggage on valid payment of duty the purchase of the same by the ....
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....ts were found to be not genuine the appellants would not be liable to pay any duty in excess of 200% as duty in such a case will be leviable only on the basis of illegal or unauthorised import and not on the basis of the goods having been cleared under baggage without payment of duty. 4. Shri Bhatia, the learned SDR submitted that the reasoning of the Collector (Appeals) adverting to Section 125 of the Act and its amendment, dated 27-12-1985 in the impugned order is incorrect. The learned SDR urged that whenever goods are released in terms of Section 125 of the Act on payment of a redemption fine, duty is always leviable under law even prior to the amendment to Section 125, dated 27-12-1985 and referred to supra. Therefore, referenc....
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...."125. Option to pay fine in lieu of confiscation. - (1) Whenever confiscation of any goods is authorised by this Act, the officer adjudging it may, in the case of any goods, the importation or exportation whereof is prohibited under this Act or under any other law for the time being in force, and shall in the case of any other goods, give to the owner of the goods, an option to pay in lieu of confiscation such fine as the said officer thinks fit: Provided that, without prejudice to the provisions of the proviso to Sub-section (2) of Section 115, such fine shall not exceed the market price of the goods confiscated less in the case of imported goods the duty chargeable thereon. (2) For the removal of doubts, it is hereby declared that a....
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....SDR it is for the appellants to prove and establish the genuineness of the baggage receipts produced by them before the authorities immediately after the seizure of the goods in question. Though the appellants have paid the duty levied by the authories in pursuance of the impugned orders now appealed against, inasmuch as the appellants have not been heard with reference to the genuineness or acceptability of the baggage receipts relied upon by them, I feel interests of justice require that the appellants be afforded an opportunity of being heard to prove their plea with reference to the genuineness of the baggage receipts. If the appellants are able to establish the genuineness of the baggage receipts and connect them with reference to the ....