2022 (12) TMI 321

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....axy Residue (fuel oil)" in three containers from Bahrain which, on examination and testing was found to be 'waste oil' which was included at S. No. 29 of Schedule VI of the Hazardous Waste (Management, Handling and Trans-boundary Movement) Rules, 2008 [Rules]. Import of this good was prohibited under Rule 13(4). Accordingly, a show cause notice dated 29.09.2010 was issued alleging that the appellant had knowingly and willfully mis-declared the imported good and imported it in violation of paragraph 2.7 of Foreign Trade Policy 2009-2014 read with Rule 13 (4). The appellant was called upon to explain why the goods should not be confiscated and why a penalty should not be imposed under section 112 (a) of the Customs Act. The Additional Commiss....

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....nt prays that this request may be accepted and the goods may be released. 5. The appellant also submits that as per Section 125 of the Customs Act it is mandatory for the authority to give an option to redeem the goods which was not given to the appellant. The appellant also prays that the penalty imposed on it may be set aside. 6. During hearing, learned Counsel for the appellant submitted that the appellant was willing to re-export the waste oil. On a specific query from the Bench, learned Counsel submitted that the appellant was not willing to redeem the goods on redemption fine but was willing to re-export the 'waste oil' only if it was released to it without any redemption fine. 7. Learned Authorized Representative appearing for the....

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....10. The contention of the learned Counsel that it is mandatory for the adjudicating authority to give an option of redemption of the confiscated goods is not correct. Such an option may be given in case of goods whose import is prohibited either under the Customs Act or under any other law for the time being in force and shall be given in case of other goods. Relevant extract of section 125 of the Act is as follows :- Section 125. Option to pay fine in lieu of confiscation. (1) Whenever confiscation of any goods is authorised by this Act, the officer adjudging it 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 a....