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K.K.USHA, S.S.KANG, C.N.B.NAIR
A. K. Jewellers – Appellant
Versus
Commissioner of Customs, Mumbai – Respondent
Per S.S. Kang :
The following issue is referred to the Larger Bench:-
"Whether while passing an order under Section 125 of the Customs Act, the authorities can direct confiscation of goods and payment of fine in lieu of confiscation together with a direction to re-export the goods."
2. The referring Bench noticed the conflict of views expressed in the decisions of the Tribunal in the case of M/s. Goodyear India Ltd. vs. Collector of Customs - Final Order No. A/32/90-NRB dated 27.12.90, Padia Sales Corporations vs. Collector of Customs - 1992 (61) ELT 90, Skantrons (P) Ltd. vs Collector of Customs 1994 (70) ELT 635 and HCL Hewlett Packard Ltd. vs. Collector of Customs - 1997 (92) ELT 367.
3. Heard both the sides.
4. The contention of the appellants is that the adjudicating authority has no jurisdiction to confiscate the goods and impose redemption fine in lieu of confiscation while permitting the importer to re-export the goods. The appellants mainly relied upon the decision of the Hon'ble Supreme Court in Siemens Limited vs Collector of Customs - 1999 (113) ELT 776. The contention of the appellants is that the Hon'ble Supreme Court while allowing re-export of the goods held that re
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