TaxTMI 
TaxTMI 
1998 (11) TMI 296
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....rder per : Archana Wadhwa, Member (J)]. - Vide the impugned order, foreign origin integrated circuits totally valued at Rs. 1,29,400/- have been confiscated absolutely and penalty of Rs. 25000/- has been imposed on the appellant. 2. Briefly facts of the case are as under :- 2.1. On 4-9-1989, Customs Officers intercepted the appellant along with another person in the General Post....
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....igation and as a follow-up action, the premises of M/s. Tony was also searched but nothing incriminating was recovered from them. 2.2. A show cause notice was issued proposing confiscation of 5000 pcs. of integrated circuits of foreign origin. After due consideration of the submissions made by the appellant, the Addl. Commr. of Customs ordered for absolute confiscation of the seized good a....
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....orroborated by the appellant. Sender's name written on the parcel on enquiry was found to be fictitious by the Department. This fact also corroborated the details given by the appellant in his initial statement. As such, I fully agree with the findings of the ld. Addl. Commissioner, Customs that in such a case, the initial burden cast on the department under provisions of Section 123 gets shifted ....
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....rve that in a number of cases, it has been held that the discretion to be exercised under Section 125 is not the personal discretion of the authorities but has to be exercised in a fair and judicious manner. I feel that in the instant case, the Addl. Commissioner should have given an option to the appellant for release of the goods on payment of redemption fine. However, as the factors for decidin....