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2009 (6) TMI 139 - HC - CustomsWhether in view of language of the provisions Sec. 125 of the Customs Act, a discretion vests with the Adjudicating Authority to give option to redeem the goods even though the said goods are liable for absolute confiscation as the importation of said goods are prohibited? - Section 125(1) deals with two situations (1) the importation and exportation of prohibited goods and (2) the importation and exportation of any other goods. Insofar as importation or exportation of prohibited goods, the expression used is that where the goods were confiscated, the officer “may”. - insofar as the prohibited goods are concerned, there is discretion in the officer to release the confiscated goods - The officer has exercised his discretion. - The question which the Revenue has raised before us therefore would not arise.
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