TaxTMI 
TaxTMI 
1987 (1) TMI 107
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....ms by an order dated December 30,1982 confiscated a consignment of goods (zip fasteners) imported by the appellants and imposed a penalty on the appellants. The said order has been confirmed by the Customs, Excise and Gold (Control) Appellate Tribunal by its judgment and order dated 27/28th November, 1984. 2. Three questions have been raised by the appellants : (1) Validity of the order confisca....
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....ned counsel for the appellants on Section 125(1) of the Customs Act in support of the plea that the Collector had the discretion to pass such an order and he should have addressed himself to the question whether or not the discretion should be so exercised having regard to the facts and circumstances of the case. The Additional Collector of Customs who passed the order of confiscation undoubtedly ....
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....the Customs, Excise and Gold (Control) Appellate Tribunal therefore requires to be modified only to this limited extent. 4. We therefore direct that the matter be remitted to the Collector of Customs for this limited purpose to this limited extent as to whether or not to give an option to the importers (appellants) to redeem the confiscated goods on payment of such fine as may be considered appro....