COMMISSIONER OF CUSTOMS (AP), MUMBAI Vs. ALFRED MENEZES

JUDGEMENT

(1.) The Revenue has come in appeal on the following questions :-

(2.) Section 125 of the Customs Act, 1962 reads as under :-

(3.) It is, therefore, clear that Section 125(1) deals with two situations (1) the importation and exportation of prohibited goods and (2) the importation and exportation of any other goods. Insofar as importation or exportation of prohibited goods, the expression used is that where the goods were confiscated, the officer "may". In the case of any other goods, which are confiscated, the officer "shall".