THADANI, H.DEKA
Aswini Kumar Sinha – Appellant
Versus
Dy. Collector of Central Excise and Land Customs, Shillong – Respondent
C, "I, therefore, under S. 167 (8), Sea Customs Act 1878 read with 8 9, Land Customs Act, 1924, order confiscation of the gold and silver. These may be redeemed by the party under S. 183, Sea Customs Act, 1878, on payment of a fine of Rs. 15000 plus import duty due and a personal penalty of Rs; 500. Toe fine should be deposited into a Government Treasury under the head "I Customs Land Customs, fees, fines forfeiture and Misc. "by an ordinary challan form duly countersigned by a Departmental Officer or supported by a copy of this order, Sd/ A. N. Nanda Deputy Collector of Central Excise and Land Customs, Shillong."
It is not disputed by the learned Advocate for the petitioner that the gold and silver confiscated were confiscated in the town of Agartala in the State of Tripura. In view of para, (f) of cl (2) of E. 2 of the rules framed under 8. 37, Cectral Excise and Salt Act of 1914 (Act 1
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