LAWS(CAL)-2019-4-299

NAND KISHOR SINGH Vs. COMMISSIONER OF CUSTOMS

Decided On April 24, 2019
NAND KISHOR SINGH Appellant
V/S
COMMISSIONER OF CUSTOMS Respondents

JUDGEMENT

(1.) By consent of learned counsel, these three appeals (CUSTA No. 69 of 2018, CUSTA No. 70 of 2018 and CUSTA No. 71 of 2018) are heard out dispensing with all formalities. They are disposed of by this judgment and order. As matters stand now, we do not find any infirmity in the impugned order of the tribunal dated 4th May, 2018.

(2.) The goods in question have been confiscated by the customs. The appellants have been denied the option of redeeming the goods by the Customs. Mr. Maity appearing for the respondent submits that the goods were liable to be redeemed upon payment of duty, penalty, interest etc but the right of redemption has not been given to the appellants because the owner of the goods was known to them and that the owners did not come forward to redeem the goods.

(3.) Reference may be made to Section 125 of the Customs Act. The material part is set out hereinbelow :