TaxTMI 
TaxTMI 
2016 (9) TMI 724
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.... the appellant argued that the goods are not prohibited and therefore, it is mandatory to give an option for redemption. He produced a Policy of the relevant time to show that the goods were not prohibited at the material time. He relied on the decision of the Hon'ble Supreme Court in the case of Hargovind Das K Joshi Vs. Collector of Customs 1992 (61) ELT 172 (SC) and decision of Hon'ble High Court of Kolkata in the case of Rajaram Bohra Vs. Union of India 2015 (322) ELT 337 (Cal) to argue that option of redemption needs to be extended to the appellant. He further argued that the absolute confiscation has been ordered on the grounds that the appellant was only a carrier and not the owner of the goods. He pointed out that section 12....
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....g Woollen Mills (P) Ltd. and that of the Madras High Court in the case of Samynathan Murugesan affirmed by the Supreme Court would be relevant. In the Garg Woollen Mills case, the appellants therein imported synthetic woollen rags and serviceable garments were concealed amongst mutilated garments. The adjudicating authority confiscated the entire consignment absolutely apart from imposing penalties on the appellants. The Tribunal on appeal upheld the confiscation and the appellant approached the Supreme Court and the Hon'ble Apex Court held as follows:- "5 Under Section 125 a discretion has been conferred on the officer to give the option to pay fine in lieu of confiscation in cases of goods, the importation or exportation whereof ....
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....ld as follows :- "12. In 1998 (104) E.L.T. 306 (S.C.), the Supreme Court held, "5. Another contention that was urged by Shri Mahabir Singh was that the Additional Collector, as also the Tribunal, have failed to take into consideration the provisions contained in Section 125 of the Act which prescribes that whenever confiscation of any goods is authorised by the Act, the officer adjudging it may, in the case of any goods, the importation or exportation whereof is prohibited under the 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 possession or custody such goods have been seized, an opt....
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....ecision of the Hon'ble High Court was challenged by way of SLP before the Hon'ble Apex Court. While dismissing the petition, the Supreme Court passed the following order : "Applying the ratio of the judgment in the case of Om Prakash Bhatia v. Commissioner of Customs Delhi, reported in 2003 (155) E.L.T. 423 (S.C.), to the facts of the present case, we find that, in the present case, the assessee did not fulfil the basic eligibility criteria, which make the imported item a prohibited goods; hence, we see no reason to interfere with the impugned order. The special leave petition is, accordingly dismissed. [2010 (254) E.L.T. A15 (S.C.)] 9.23 Following the ratio of these decisions and applying the same to the facts of the pres....