J. P. DEVADHAR, J.

( 1 ) THESE two appeals are filed by the revenue under Section 130 of the Customs Act, 1962. Since the issue involved in these appeals are common, both these appeals are heard together and disposed of by this common Judgment.

( 2 ) THESE appeals are filed against the orders passed by the Customs, Excise and Service Tax Appellate tribunal, West Zonal Branch at Mumbai (the Tribunal for short) on 13/2/04 and 13/8/04 respectively. The question before the Tribunal was, where the imported goods cleared without payment of duty under a conditional exemption notification are confiscated with an option to pay fine in lieu of confiscation and if the option is not exercised by the owner, whether the revenue is entitled to recover customs duty payable on such goods ? The Tribunal held that on confiscation, the goods vest in the government and the liability to pay duty under section 125 (2) of the Customs Act, 1962 would arise only if the owner opts to redeem the goods by paying the redemption fine. As the owners in these two cases have not opted to redeem the goods, the tribunal held that the customs duty is not payable. Challenging the aforesaid orders, the revenue