BHARAT M. SHAH Vs. UNION OF INDIA

JUDGEMENT

(1.) The Commissioner Of Customs (Adjudication) (For Short "The Commissioner") In His Order Dated 13-3-2001 With Regard To 219 Cases Of Ball Bearings Confiscated Under Section 111(D) Of The Customs Act, 1962 (For Short "The Act") Gave An Option To The Appellant To Redeem Them On Payment Of Fine Of Rs 9.50 Lakhs Under Section 125 Of The Act. The Appellant Was Given Time Of One Month To Exercise The Option.

(2.) The Appellant Challenged This Order Before The Customs, Excise & Gold (Control) Appellate Tribunal (For Short "The Tribunal"). The Tribunal Allowed The Appellant's Appeal By Its Order Dated 25-5-2001.

(3.) The Revenue Challenged The Order Of The Tribunal Before The High Court. The High Court By The Impugned Judgment Has Allowed The Petition Filed By The Revenue And Set Aside The Order Of The Tribunal. However, The High Court Observed That The Present Appellant (Respondent 2 Therein) Would Be At Liberty To Redeem The Goods As Per The Order Passed By The Commissioner On 13-3-2001.