COMMISSIONER OF CUSTOMS (PREVENTIVE), JODHPUR Vs. MEHBOOB

JUDGEMENT

(1.) This petition is filed by the Union of India to challenge an order dtd. 5/12/2018 passed by the revisional authority by which the said authority offered redemption fine of Rs.6,00,000.00 to the respondent in lieu of the confiscation of the seized gold. He also reduced the personal penalties. This order was challenged on the limited ground that the gold which was being smuggled was a prohibited item and therefore redemption fine was not available.

(2.) We notice that the adjudicating authority had provided for absolute confiscation of the seized gold on the ground that in terms of Sec. 125 of the Customs Act, 1962 ('Act' for short), the same was prohibited goods. The revisional authority however held otherwise and offered redemption fine upon which this petition has been filed.

(3.) Learned counsel for the petitioner submitted that there was a systematic attempt at smuggling gold. Absolute confiscation of the seized gold therefore was well within the power of the adjudicating authority in terms of Sec. 125 of the Act. The revisional authority has committed an error in offering redemption fine.