Home Case Index All Cases Customs Customs + HC Customs - 2015 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (5) TMI 733 - HC - CustomsValidity of order of confiscation - procedure to be followed - seizure was initially made by Railway Protection Force and subsequently handed over to the Customs - Whether the order under challenge is bad because the order of confiscation was passed without considering the provisions of Section 125 of the Customs Act - Held that:- The object of the legislature appears to be that option shall be given under Section 125 in all those cases where the goods are not within the prohibited list. - With respect to the prohibited goods, the officer has a discretion. It is well settled that discretion has to be exercised according to rules of reason and justice - adjudicating authority appear to have been oblivious that they have been vested the discretion in him to be exercised judiciously and honestly - Therefore, the order of confiscation is wrong - Matter remanded to Commissioner - Decision in the case of U.P.S.R.T.C vs. Md. Ismail, reported in [1991 (4) TMI 437 - SUPREME COURT] relied upon - Decided in favour of assessee.
|