2004 (8) TMI 487

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....n filed against the order of the Commr. of Customs (Appeals), Kolkata dated 11th June, 2003. Brief facts of the case are that on 9th January, 2000 one passenger Shri Rakesh Mehta travelled for Bhutan by Bhutan Airlines Flight No. KB 106, dated 9th January, 2000, was intercepted by the AIU officers after clearance from Customs counter for his onward journey to Paro, Bhutan. Inventory reveals of Ind....

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....on under the provision of Customs Act, 1962 and set aside the order passed by the Authority. Hence the present appeal. 2. Heard Shri N.K. Chowdhury, Advocate for appellant and Shri J.R. Madhium, JDR for Respondent. Shri N.K. Chowdhury, learned Advocate submits that remaining goods are not with the Customs Authority and the same cannot be confiscated. He relied on the decision rendered in the....

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.... payment of redemption fine under Section 125 of Customs Act could be allowed. 4. So far absolute confiscation of the goods is concerned, when the goods are not available for confiscation, no confiscation can be ordered nor any redemption fine can be imposed. The same view was taken in the case of Ramkhazana Electronic v. Commr. of Customs, Air cargo, Jaipur [2003 (156) E.L.T. 122 (Tribunal ....