NITESH GOEL Vs. COMMISSIONER OF CUSTOMS, NEW

JUDGEMENT

(1.) THIS appeal has been preferred by the appellants against the impugned order -in -original dated 26 -9 -2001 vide which the Commissioner of Customs has fixed the redemption fine, for the confiscated goods at Rs. 20 lakhs under Section 125 of the Customs Act and Rs. 23,200/ - for redemption of seized Maruti Car and scooter.

(2.) THE facts are not much in dispute. On conducting search of the premises of Shri Lalit Goel (now deceased) and his brother Shri Sanjay Goel, the goods of various types as detailed in the impugned order itself of foreign origin were recovered and for which they could not produce any document showing the licit import, when the goods were seized. The Maruti car and the scooter standing in the premises were also seized. After serving show cause notice on both of them, the Commissioner vide order dated 11 -8 -1992, ordered for the confiscation of the goods as well as the vehicles. That order of the Commissioner was, however, challenged by Shri Lalit Goel and Shri San -jay Goel and the same was set aside by the Tribunal vide order dated 3 -7 -2000 and the matter was sent back for limit purpose of quantification of redemption fine, as earlier the confiscation order was absolute. The Commissioner on remand of the case through the impugned order has fixed redemption fine of Rs. 20 lakhs for the redemption of the seized goods and of Rs. 23,200/ - for the release of the vehicles i.e. Maruti Car and the scooter.

(3.) THE present appellant, Shri Nitesh Goel, who is the legal heir of Shri Lalit Goel, has sought reduction in the redemption fine on the ground that the same as fixed by the Commissioner, is exorbitant and no reasons have been also recorded in the impugned order for quantifying such a heavy redemption amount.