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2000 (5) TMI 763
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....ee, Advocates, for the Appellant. Shri R.K. Roy, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Vide the impugned order, the Commissioner of Customs, Patna has imposed penalties upon the appellants as shown below : Name of the Parties    Penalties Shri Pramod Kr. Jain Rs. 2,00,000/- Md. Jahangir Rs. 1,00,000/- Shri Purushotta....
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....ision in the case of Hargovind Das K. Joshi v. Collector of Customs [1992 (61) E.L.T. 172 (S.C.)] and submits that the Commissioner was under legal obligation to give an option to the appellant to redeem the same on payment of redemption fine in terms of Section 125 of the Customs Act, 1962. These have not been done by him and the goods worth Rs. 15 lakhs have been confiscated absolutely, penalty ....