2021 (10) TMI 1237

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....C.V. Savitha, Superintendent (AR) ORDER The only issue that arises for my consideration is whether the impugned order is correct insofar as it relates to the upholding of absolute confiscation ordered by the adjudicating authority without giving an option to the appellant for redemption as per S. 125 of the Customs Act, 1962 and penalty imposed under Section 112(a) & (b) of the Customs Act, ....

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....ign Trade (D&R) Act, 1992. The said authority has also imposed a penalty of Rs. 1,00,000/- (Rupees One Lakh only) under Section 112(a) & (b) ibid. These findings have been upheld in the impugned Order-in-Appeal. 4. Section 125 ibid which is relevant, reads as under: "SECTION 125. Option to pay fine in lieu of confiscation. - (1) Whenever confiscation of any goods is authorised by this ....

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....n. Therefore as per the above, it is in the nature of a mandate that the officer shall extend, in the case of any other goods, an option to the person from whom the gold is seized since the gold is not a prohibited item. It appears that the gold is treated as a prohibited item and no option for redemption was offered. Hence, non-offering of such an option clearly provided by the statute amounts to....

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....e appellant, and hence it is necessary in the first place to ascertain if the appellant can explain the sources before the adjudicating authority and if not, then the ratio of the above Supreme Court judgment would apply. An attempt was made before this forum by the appellant by filing a copy of the tax invoice, to which learned DR objected to seriously, contending that firstly the same was not fu....