2002 (3) TMI 61

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.... against the order passed by the Collector of Customs, Bombay, challenging confiscation of goods in exercise of powers under Section 122 read with Section 111(a) of the Customs Act, 1962 (Act for short), giving an option to the petitioners/importers under Section 125 of the Act to pay fine and penalty in lieu of confiscation. 2.Petitions are different but the issue involved is identical based o....

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....he Collector of Customs, Mumbai on 12-5-1987 passed an order confiscating goods and imposed redemption fine of Rs. 3,60,000/- and penalty of Rs. 50,000/- for each Bill of Entry. Submissions 4.A short submission of the petitioners in both the petitions is that at the time of import they were holding import licence to import electroplating salts and brighteners. Sodium Saccharine is nothing bu....

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....sel for the petitioners submitted that the public notice specifically excluded Sodium Cyanide, as such, intention of the respondent was to exclude Sodium Cyanide but not Sodium Saccharine. Had it been so, sodium Saccharine would also have been specifically excluded in the public notice. Since Sodium Saccharine has not been excluded, the same can be categorically treated as electroplating salts and....

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.... mentioned as a separate item and in such case it cannot be deemed to be included in Electroplating salts and Brighteners, though conceivably it may be such an item." The findings recorded by this Court in the case of the petitioner in Writ Petition No. 3332 of 1988 having become final and conclusive for want of further challenge at the instance of the petitioner, will certainly operate as res ....