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2023 (5) TMI 149 - HC - CustomsSmuggling - two gold chains and two gold bars - concealing in the shoes - baggage rules - Absolute Confiscation - HELD THAT:- The confiscation of goods is dealt with in Chapter-XIV of the Customs Act. Section 125 deals with an option to pay fine in lieu of confiscation. Under section 125 whenever confiscation of any goods is authorized under the Act, the Adjudicating Authority may give to the owner of the goods an option to pay in lieu of confiscation such fine as the Adjudicating Authority thinks fit. There is, therefore, a discretion vested in the Adjudicating Authority whether to adopt this course of action or not. The Additional Commissioner acting on first instance had exercised the discretion not to give the option to the Petitioner and reasons in support of use of this discretion recorded found in the order-in-original. The Additional Commissioner referred to inconsistent submissions and the fact that there is serious doubt about the ownership of the goods and held that the manner in which the incident has occurred gives rise to strong impression that the Petitioner was carrying goods for monetary consideration. On this grounds, the Additional Commissioner refused to give option of redemption of goods to the Petitioner. The Revisional Authority has done an analysis of facts and found that the quantity is large, it was consciously concealed which revealed the intention of the Petitioner and considering the overall circumstances, the Revisional Authority restored the order-in-original of absolute confiscation of goods and penalty. The parameters of the writ jurisdiction should be kept mindful. The petition arises from use of discretion. The Revisional Authority has considered all the facts necessary for exercise of discretion. All relevant facts have been taken into consideration. Judicial precedents are analysed and tests therein are applied. Petition dismissed.
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