2012 (10) TMI 983

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....ird respondent herein by his Order dated 7-5-1996 confiscated the said 58.50 MT of Poppy Seeds and allowed the redemption, on payment of a fine of Rs. 7,00,000/- and also imposed a penalty of Rs. 1,00,000/-. The appellant herein preferred appeal and the Commissioner of Customs (Appeals) by his Order dated 12-11-1997, set aside the impugned order and remanded the matter to the original adjudicating authority for de novo examination and decision with regard to imposition of penalty, keeping in view his observations and findings in that order. Thereafter, the third respondent by his Order dated 13-4-1998 ordered enhancement of penalty from Rs. 1,00,000/- to Rs. 18,00,000/-. Aggrieved by the same, the appellant herein preferred appeal and the C....

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....aw for the time being in force, to a penalty not exceeding the value of the goods or five thousand rupees, whichever is the greater; ............................................................................................." He also drew our attention to Section 125 of the Customs Act, which reads thus : "125. Option to pay fine in lieu of confiscation. - (1) Whenever confiscation of any goods is authorised by this Act, the officer adjudging it may, in the case of any goods, the importation or exportation whereof is prohibited under this Act or under any other law for the time being in force, and shall, in the case of any other goods, give to the owner of the goods or, where such owner is not known, the person from whose pos....