2009 (4) TMI 77 - MADRAS HIGH COURT

Smuggling - In the customs declaration form, respondent had not declared the gold ornaments carried by him – false statements given - CC ordered absolute confiscation of the gold jewellery and a TV set and penalty - officer had considered the mode of concealment and the fact that respondent was not “an eligible passenger” and had rightly held that absolute confiscation is warranted - Tribunal was not right in remanding the matter with a direction to the Commissioner to invoke the power u/s 125 for redemption of the goods on payment of fine