B.C.RAY, M.P.THAKKAR
Hargovind Das K. Joshi – Appellant
Versus
Collector Of Customs – Respondent
JUDGMENT:- These appeals arc capable of being disposed of on a shot ground. The Additional Collector of Customs by an order dated 30-12-1982 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 andorder dated 27/28th November, 1984.
2. Three questions have been raised by the appellants :
(1) Validity of the order confiscating the goods.
(2) Validity of the order imposing penalty.
(3) Failure to give option to the appellants for redeeming the goods on payment of such fine as may be determined by the Collector of Customs in lieu of confiscation.
3. We are of the view that in so far as the order directing confiscation of the goods is concerned, it is unassailable in facts or in law. So also the order levying penalty is justified by facts and warranted by law. There is however, substance in the last contention urged on behalf of counsel for the appellants. The Collector of Customs has passed an order for absolute confiscation of the imported goods without giving the appellants an option to redeem the same on payment
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