SATI TRADERS Vs. COMMISSIONER OF CUSTOMS (PREV.), PATNA

JUDGEMENT

(1.) THE appellants are aggrieved with the confiscation of the ready -made garments under the provisions of Section 119 of the Customs Act, 1962 with an option to them to redeem the same on payment of redemption fine of Rs. 2.00 lakhs (Rupees two lakhs).

(2.) I have heard Shri S. Dasgupta, learned Advocate for the appellants and Shri A.K. Pandit, learned J.D.R. for the Revenue.

(3.) AS per the observations made by the Commissioner in his impugned Order, the Nepal -made ready -made garments which are legally imported and owned by the appellants, were used for concealing the Gas Cylinders of Dichlorodifloro Methane Gas, which was contraband in nature. As such, this fact itself has made the garments liable to confiscation. He also observed that there is otherwise no nexus between the appellants and the seized contraband Gas Cylinders.