P.K. JAIN Vs. COMMISSIONER OF CUSTOMS, PATNA

JUDGEMENT

(1.) VIDE the impugned order, the Commissioner of Customs, Patna has imposed penalties upon the appellants as shown below :

(2.) SHRI P.K. Das, ld. Advocate appearing for the main applicant/appellant, Shri Pramod Kumar Jain, submits that cinnamon totally valued at Rs. 14,91,600/ - belonging to the appellant have been confiscated absolutely by the Commissioner without giving them any option to redeem the same. He submits that they have placed ample evidences on record showing legal acquisition of the goods in question, from auction by the Customs even these evidences have been brushed aside likely by the adjudicating authority. For the purposes of stay, he refers to the Honble Supreme Courts decision in the case of Hargovind Das K. Joshi v. Collector of Customs [1992 (61) E.L.T. 172 (S.C.)] and submits that the Commissioner was under legal obligation to give an option to the appellant to redeem the same on payment of redemption fine in terms of Section 125 of the Customs Act, 1962. These have not been done by him and the goods worth Rs. 15 lakhs have been confiscated absolutely, penalty of Rs. 2,00,000/ - imposed upon them, may be stayed.

(3.) TO the similar effect are the arguments of the other applicants duly represented by various advocates.