2007 (4) TMI 566

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....per : P.G. Chacko, Member (J)]. - Upon his arrival at Chennai Airport from Singapore, DRI officers intercepted the appellant and interrogated him, whereupon the appellant denied carrying any gold. However, on subsequent examination of his baggage, the officers recovered 111 broken bits of gold biscuits totally weighing 2548.3 gms. The appellant was not possessed of any valid permit or licence f....

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....ed his right to be personally heard. In the said letter, he has prayed for exoneration from the above penalty. We have heard learned SDR. 3. After considering the grounds of this appeal and the submissions of learned SDR, we are not convinced of the need to have ordered absolute confiscation of the goods. Under Section 125 of the Customs Act, option for redemption against payment of fine i....