TaxTMI 
TaxTMI 
TaxTMI 
1983 (5) TMI 222
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.... [Order per : K.S. Dilipsinhji].-This is an application for stay of the Order No. VIII/10-19/Addl. Collr./81, dated 28-1-1983 of the Additional Collector of Customs, Ahmedabad under which the Appellant's motor vehicle No. GTX-6745 has been confiscated under Section 115 of the Customs Act. The learned Advocate has stated that the local Custom officers have been pressing the appellant to surrender t....
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....d, the deposit amount will be refunded to the appellant. The appellant, therefore, prays that the Addl. Collector's order of confiscation be suspended and the car may be permitted to be retained in the possession of the appellant. 2. The departmental representative has opposed the request. He has pointed out that in an identical case of a launch having been confiscated but released provision....
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....nfiscation is required to take and hold possession of the confiscated goods. These aforesaid provisions of law would apply to the present case and therefore the Departmental Representative requested the Tribunal not to grant the stay as requested. It was pointed out to the learned departmental representative that the case referred to by him was not on all fours with the present case as the order u....
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....bmissions on both the sides. At this stage of considering the stay, it is not necessary for us to go into the correctness, legality or propriety of the order of the Additional Collector of Customs as to whether it was necessary for him to allow the confiscated car to be redeemed on payment of a redemption fine. The law on the subject is quite clear. On confiscation the property of the confiscated ....