2023 (5) TMI 149

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....he Petitioner went through a metal detector and it indicated that the Petitioner was carrying some metal item. Upon this, Panchas were called and it was found that the Petitioner was concealing two gold chains and two gold bars in his shoes. The gold chains and gold bars were confiscated. 2. Statement of the Petitioner was recorded on 20 July 2015. On 27 July 2015, the Petitioner retracted his statement. Thereafter, the Petitioner again gave a statement on 18 December 2015 whereby he reverted to his original statement dated 20 July 2015. 3. Proceedings were undertaken against the Petitioner for violation of the provisions of the Customs Act. The Additional Commissioner of Customs upon hearing the Petitioner passed an order dated 25 Au....

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.... the gold for his sister who has filed affidavit to that effect. Learned counsel submitted that the view taken by the Revisional Authority is perverse and needs to be set aside and the order-in-appeal needs to be restored. The learned counsel for the Respondents submitted that the order-in-original has given cogent reasons why absolute confiscation is necessary and even the Revisional Authority while dealing with the issue has given reasons why absolute confiscation is necessary. Learned counsel submitted that the order-in-appeal while granting redemption of the goods has not given cogent reasons as required under law. 7. The confiscation of goods is dealt with in Chapter-XIV of the Customs Act. Section 125 deals with an option to pay....