2017 (9) TMI 1455

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....012, M.P.No.1 of 2012 (3 in numbers) - -<br>Customs<br>T. S. Sivagnanam, J. For the Petitioner : Mr.K.V.Sajeev Kumar For the Respondent : Mr.G.M.Syed Nurullah Sheriff ORDER Heard Mr.K.V.Sajeev Kumar, the learned counsel for M/s. Royan Law Associates, the learned counsel for the petitioners and Mr.G.M.Syed Nurullah Sheriff, the learned Senior Panel Counsel appearing for the respondents ....

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....er Section 104 of the Act, and produced before the learned Additional Chief Metropolitan Magistrate for criminal prosecution. Since the goods, which were of commercial quantity, were not declared, and was attempted to be smuggled into India in violation of Sections 77 and 79 of Act read with para 2.20 of the Foreign Trade Policy 2009 -14, and Section 3(3) of the Foreign Trade (D and R) Act 1992. A....

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....thority, after carefully examining the factual position and taking note of the fact that the goods have been attempted to be smuggled into India and the goods having not been declared, upheld the absolute confiscation, as ordered by the first respondent and confirmed by the second respondent. 4. The petitioners are before this Court, challenging the said orders only on the ground that the Autho....

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....he Act, as the expression used is &#39;Shall&#39;. First, it has to be noted that the expression used under Section 125(1) at the first instance, is the expression &#39;may&#39;, and this would apply to the goods of importation/exportation whereof, the goods are prohibited. If it is otherwise, then, the said Officer shall give the party an option to redeem. 6. In the instant cases, admittedly, ....