2008 (8) TMI 670

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....disposed off and the appeals themselves are taken up for final disposal. 2. The relevant fact that arise for consideration are the appellants herein imported in their baggage "Diana Air Gun S4/T05", the said air guns were declared by the appellants to the authorities. The lower authority ordered for the confiscation of the impugned goods with option to redeem the same on payment of redemption fine and personal penalty and appropriate duty. Appellant herein discharged the duty liability and also paid redemption fine, personal penalty and cleared the said air guns. Revenue took up the matter in appeal to the ld. Commissioner (Appeals). The ld. Commissioner (Appeals) while setting aside the orders-in-original held as under :- "As th....

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....hat these goods are being to be absolutely confiscated has been imported by the ld. Commissioner (Appeals). 5. Considered the submissions made by both sides and perused the records. The issue involved in this case is whether the adjudicating authority has the power under the provisions of Customs Act, to offer of redemption fine in lieu of confiscation of prohibited/restricted goods those are confiscated. 6. In order to appreciate the entire issue, the provisions of Section 125 of the Customs Act, 1962 needs to be read, I may read the same :- "Option to pay fine in lieu of confiscation. - (1) Whenever confiscation of any goods is authorized by this Act, the officer adjudging it may, in the case of any goods, the importati....

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....Section 125, to offer redemption fine in lieu of confiscation, to the appellants herein. It can also to be seen from the order of the ld. Commissioner order that he has not given any reason to come to conclusion as to how the adjudicating authority's order in offering redemption fine, is wrong. 6. I find force in the contention raised ld. Counsel that the issue is now squarely covered by the decision of the Tribunal in the case of Gauri Enterprises (Supra). The ratio as has been laid down by the Division Bench of the Tribunal's is as under- " Since the offer of redemption fine under Section 125 is a discretion, non-offer of a redemption fine in exercise of such discretion, would be in conflict with the objects and reasons of the ....