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2016 (7) TMI 465

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....Shri A.P. Mathur, Advocate Present for the Respondent : Shri Kamal Puggal (Asstt. Commissioner) (AR) ORDER The present M.A. is Miscellaneous Application No. C/Misc./70284/2016 in which a prayer is to direct the Commissioner of Customs (Prevention), Lucknow not to auction the confiscated Supari. 2. The brief facts are that the appellant had filed an appeal before us against Order-in-Ori....

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....de distinction of two types of goods. One is prohibited goods and other one is other than prohibited goods. In case the goods are other than prohibited goods then the Adjudicating authority is under obligation to give option to redeem the goods at payment of fine in lieu of confiscation. Definition of prohibited goods is at Section 2(33) of Customs Act, 1962. The said definition states that prohib....

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....hat he said goods were not intercepted at any point of entry into India. We hold prima facie opinion that the said goods are not prohibited. We, therefore, order that the applicant may be allowed to draw the sample from confiscated goods, get them tested by Food & Drugs Administration of the state and if found fit for human consumption then provisional release of the said goods shall be allowed to....