1987 (12) TMI 151

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....bsp;- Since the above two appeals viz. Appeal Nos. C-327/86-Cal & C-328/86-Cal arise out of the common impugned order No. Cal/Cus/537 &538 of 1986 dated 27.3.86 passed by learned Collector of Customs (Appeals), Calcutta, both the appeals have been heard together and are being disposed of by a single common order. 2. Under the impugned order, the appellate authority has confirmed the findings of t....

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.... 4. Shri Jain, the learned JDR appeared for the respondent. 5. The short question that arises for consideration is whether the impugned order absolutely confiscating the pistol and the revolver of the foreign origin received by the petitioner as gift, is legally tenable or not. It is not disputed before me by Shri Banerjee that the import of revolver and/or pistol of foreign origin is not permit....

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....s discretion to the adjudicating authorities to release goods under confiscation on payment of fine, even if the goods are prohibited, such discretion has to be exercised judicially having regard to the relevant facts and circumstances. When the licencing authorities have totally banned import of the items in question, having regard to the conditions that prevailed in the country I do not think th....