D.S. SRINIVAS Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard the learned counsel for the appellants. The appellants aggrieved by the order of the Tribunal and the appellate authority wherein they had challenged the show cause notice issued by the respondent authority, as to why the gold seized by them should not be confiscated and penalty levied, and action thereafter, had approached the learned single Judge. Both the authorities namely, the Commissioner of Customs and the Tribunal have, in detail, considered the prayer of the appellants and on appreciation of the entire material before it, rejected their prayer. Since it was basically a finding of fact, the learned single Judge has refused to interfere with the discretionary power exercised by the appellate authority.

(2.) It is mainly contended in these appeals that neither the Commissioner nor the appellate authority and the learned single Judge have considered the benefit to be given under Sec. 125 of the Customs Act namely, option to pay fine in lieu of confiscation. It is submitted that in a number of cases, this discretion has been exercised by the authorities and in the present case, in not doing so, it has resulted in injustice to the appellants. This submission may not be correct, especially when at no point of time earlier, the appellants had made such a prayer either before the Commissioner or before the Tribunal. It is only after the disposal of the case by the Tribunal the appellants had filed the application to review and re -open the case, raising the point of applicability or invoking of Sec. 125 of the Customs Act. In fact, as the records disclose, the Tribunal has, by a detailed order, considered the said question and rejected the prayer of the appellants. Since the two authorities namely, Commissioner of Customs and the Appellate Tribunal as well as the learned single Judge have considered these aspects which are basically findings of fact as to the applicability of Sec. 125 of the Customs Act, we do not find that there is any merit in the appeals. The appeals are rejected.