Judgment

S.C. Agrawal, J.—This appeal, by special leave, has been filed by Revenue against the judgment of the Bombay High Court dated May 14, 1987 whereby the High Court, while allowing Civil Writ No. 6142 of 1986 filed by the respondents, has set aside the order dated April 6, 1984 passed by the Collector of Customs (Preventive), Bombay (herein­after referred to as ‘the Collector’) as well as the order of Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as ‘the Tribunal’) dated November 26, 1985. By the said order of the Collector dated April 6, 1984, which was affirmed in appeal by the Tribunal, goods valued at Rs. 59,53,560/- c.i.f. (Rs. 1,78,60,680/- at the Indian market rate) were confiscated under clauses (d) and (f) of Section 111 of the Customs Act, 1962 (hereinafter referred to as ‘the Act’). The gunny bags, white cloth wrappings, wooden cases and the cartons which were used for keeping the seized goods were also confis­cated under Section 118(1) of the Act. The vessel, MANSCO-3, contain­ing the said goods was confiscated under Section 115(2) of the Act but the owner of the vessel was given an option to redeem it on payment of fine of Rs. 7,50