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2019 (5) TMI 168 - HC - CustomsInterpretation of statute - Redemption of goods denied - right of redemption has not been given to the appellants because the owner of the goods was known to them and that the owners did not come forward to redeem the goods - Section 125 of the Customs Act - HELD THAT:- If the owner of the goods is properly identified and submits to the authority of the customs, his agent, upon proper authorization by him can be allowed to avail of and redeem the goods under Section 125 of the said Act. Such an interpretation has to be given to Section 125 of the said Act. Thus, provided the owner of the goods declares his identity and details before the customs authority, submits to their jurisdiction, executes a proper instrument conferring authority on the appellant as his agent to the satisfaction of the customs authorities, they may allow the appellant to avail of the option provided in Section 125 on behalf of the owner as his constituted attorney or agent. To avail of such option, the owner must make the answer to declare and comply with the above conditions of this order within two months from date. Otherwise, the customs may take steps for dealing with the confiscated goods in accordance with law. Appeal disposed off.
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