SUBAIDA BEEVI, COCHIN Vs. COMMISSIONER OF CENTRAL

JUDGEMENT

(1.) THERE are 32 appeals filed by the appellants with reference to the impugned order dated 30.7.96 passed by the Commissioner of Central Excise and Customs, Cochin.

(2.) THE issue relates to confiscation of the gold biscuit and ornaments. By the impugned order, the Commissioner has ordered for confiscation of the gold biscuits absolutely under Section 11(d) of the Customs Act. He also ordered for confiscation of 8083.300 gms of gold ornaments under Section 71 of the Gold (Control) Act, 1968. The operative portion of the order is as follows: -

(3.) BY the above order, it is clear that apart from ordering of the confiscation of the gold biscuits and gold ornaments, as stated above, he imposed penalty of Rs. 1 lakh and Rs. 15,000/ - under Section 74 of Gold (Control) Act, on Shri Ismail Kutty and giving an option to redeem the gold ornaments on a fine of Rs. 5 lakhs.