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2007 (3) TMI 510 - AT - CustomsConfiscation - Absolute confiscation - Non-declaration and concealment of gold - Whether the absolute confiscation of the goods is justifiable - HELD THAT:- Admittedly, none of the appellants had chosen to declare the gold to the customs authorities upon arrival from abroad, nor was any of them possessed of any documentary proof of lawful acquisition of the goods. Their attempt was to import the items stealthily without declaration and payment of customs duty. The appellants admitted this offence in their statements given u/s 108 of the Customs Act. They retracted these statements only in their bail applications filed in the criminal court. They did not make any retraction before the customs authorities, nor did they have a case that they had been made to give the aforesaid statements under intimidation, coercion or duress. Therefore, the decision rendered by ld Commissioners by taking into account the appellants’ confessional statements cannot be faulted. The confiscation of the gold, an item notified u/s 123 of the Customs Act, in respect of which the appellants failed to furnish proof of lawful acquisition, is perfectly in order. On similar facts, we have held in the cases of K.K. Saidalavi [2005 (9) TMI 198 - CESTAT, CHENNAI] and K. Baluchamy [2007 (1) TMI 375 - CESTAT, CHENNAI] that absolute confiscation of gold is not warranted and that the persons from whose possession it was seized should be given an option for redeeming the goods on payment of a reasonable fine. We have held that there is no provision in the Customs Act which made it mandatory for the adjudicating authority to order absolute confiscation of gold and that, under Section 125 of the Customs Act, it is open to the said authority to give an option for redemption against payment of fine. Accordingly, while upholding confiscation (other than absolute) of the gold, we direct the Commissioner to give an option to the appellants to redeem the goods against payment of reasonable fine. The question relating to penalty u/s 112(a) of the Customs Act may also be adjudicated upon afresh by the Commissioner. It goes without saying that the parties shall be given an effective opportunity of being heard on what should be the quanta of redemption fine and penalty in the respective cases. The appeals stand allowed by way of remand in the above terms.
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