TaxTMI 
TaxTMI 
2019 (5) TMI 168
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.... : Mr. B. R. Tripathi, Adv., Mr. Aditya Dutta, Adv. And Mr. Akash Dutta, Adv. For The Respondent : Mr. K. K. Maity, Adv. And Ms. S. Gupta, Adv. ORDER The Court : By consent of learned counsel, these three appeals (CUSTA No. 69 of 2018, CUSTA No. 70 of 2018 and CUSTA No. 71 of 2018) are heard out dispensing with all formalities. They are disposed of by this judgment and order. As matters stan....
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....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 possession or custody such goods have been seized,) an option to pay in lieu of confiscation such fine as the said of....
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....agent, he surely knows who is the owner of the goods. Learned counsel appearing for the appellants very fairly concedes that the owner of the goods is not kept secret. The customs authorities have been informed about the identity and whereabouts of the owners. This is not accepted by Mr. Maity appearing for the respondent who submits that the name and address of the owner has not been disclosed.....