TaxTMI 
TaxTMI 
1998 (5) TMI 235
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.... Respondent. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Moonlight Overseas Pvt. Ltd., the only issue for our consideration is the imposition of redemption fine of Rs. 50,000/- imposed in respect of the import of brass ingots which were found mixed in the consignment declared to contain brass scrap. The Collector of Customs, Kandla, had imposed a redemption fine of Rs....
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....w:- "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....
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....goods it will be within the discretion of the adjudicating officer to release the goods on payment of a fine in lieu of confiscation or not. It would thus be possible to confiscate absolutely goods endangering public order, obscene pictures, etc., whereas at present the only remedy is to impose a disproportionately heavy fine which may be objected to on the grounds that it makes the option illusor....
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....al rights, there is authority that a restriction will include prohibition as well. In the light of these there is no force in the contention that the importation of cloves had not been prohibited but only restricted and therefore it was obligatory on the adjudicating authority to give the owner of the goods an option to pay the fine in lieu of confiscation. 6. Notice under the signature....