HASMUKHLAL JAYANTILAL DOSHI Vs. UNION OF INDIA

JUDGEMENT

(1.) THESE writ petitions are directed against the order passed by the Collector of Customs, Bombay, challenging confiscation of goods in exercise of powers under Section 122 read with Section 111 (a) of the Customs Act, 1962 (Act for short), giving an option to the petitioners/importers under Section 125 of the Act to pay fine and penalty in lieu of confiscation.

(2.) PETITIONS are different but the issue involved is identical based on common facts. So a single judgment will dispose of both these petitions. Facts in brief:

(3.) THE facts necessary to appreciate the rival contentions have been drawn from Writ Petition No. 3332 of 1988. These are as under :the petitioner imported the Sodium Saccharine vide Invoice No. CAD-XB-0179c-01 from Lucky Goldstar International Corporation, Korea under Bill of Entry bearing No. 011993, Rotation No. 2783 for home consumption. The petitioner claimed clearance under import licence against export product--bicycle components and accessory materials. The petitioner claimed that Sodium Saccharine is deemed to be the Electroplating Salts and brighteners. The Customs Department refused to accept that Sodium Saccharine can be treated as Electroplating Salts and brighteners. The Collector of Customs, Mumbai on 12-5-1987 passed an order confiscating goods and imposed redemption fine of Rs. 3,60,000/- and penalty of Rs. 50,000/- for each Bill of Entry. Submissions