COLLECTOR OF CUSTOMS Vs. J.L. SHAH

JUDGEMENT

(1.) THIS appeal by the deptt. is directed against the Order in Appeal No. 14/89, Pint dated 25 -5 -1989. The notice is served on the respondent who has not put in his appearance. Heard Shri HR Krishnamurthi, ld. JDR.

(2.) THE appeal seeks for modification of the order of the Collector (A) to the extent that instead of granting of redemption fine, there should be absolute confiscation. The ground pleaded is that because in granting redemption, the deptt. will have to work out the duty payable and with no data available as to the date of import, it will be difficult for them to ascertain the duty amount payable and that difficulty, can be sorted out if the order of absolute confiscation is passed.

(3.) HEARD Shri Krishnamurthi, ld. JDR who submits that though some directions have been given by Collector (A), they are not workable. Hence the modification as prayed for is called for.