TaxTMI 
TaxTMI 
2017 (1) TMI 206
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....estigations were conducted and a show-cause notice was issued in March, 2005 seeking to inter alia confiscate the goods and impose penalty. The goods were not available for confiscation and were imported and cleared against regular Bill of Entry. Revenue has relied on the various case laws in support of their assertion that even in absence of goods, the same can be confiscated. Revenue has relied on the decision of Tribunal in the case of Vibhuti Exports 2006 (194) ELT 195 (Tri-Del). It is seen that the said decision was given where goods were imported to meet the export obligation under the Advance License Scheme. In the instant case, the goods have not been imported for export obligation under any such scheme, therefore, the said case is ....
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.... Act. Section 125 of the Customs Act provides for grant of option of redemption of the confiscated goods. At this juncture, it would be appropriate to reproduce the relevant portions of Sections 110, 111, 124 and 125 of the Customs Act: 19.5 A close reading of the above provisions of law indicates that seizure in effect is taking possession of the goods pending confiscation and the confiscation involves taking over the ownership of the goods. It is not necessary that every case of takeover of the ownership should be preceded by takeover of possession as taking possession is by way of precaution to avoid disposal of the goods. 19.6 There could be different situations as follows : (a) The whereabouts of the goods imported is not known h....
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.... confiscation as the same is not practicable and further the decision may not be legally enforceable. This is in line with the decision of the Tribunal in the case of Chinku Exports v. Commissioner [1999 (112) E.L.T. 400] which was upheld by the Hon'ble Supreme Court s decision reported as Commissioner v. Chinku Exports [2005 (184) E.L.T. A36 (S.C)]. 19.7 In the present case, the goods are offending in nature and they are liable to confiscation. The whereabouts of the goods are clearly known and they are within the jurisdiction of the adjudicating authority. Therefore, the order of confiscation of the entire goods including goods not seized is valid. 19.8 It is not out of place to note that Section 110 of the Customs Act envisages that,....