TMI Blog2009 (6) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... bited? - 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olding that though the goods are liable for confiscation, the same can be released on payment of redemption fine?" 2. Section 125 of the Customs Act, 1962 reads as under :- "125. Option to pay fine in lieu of confiscation - (1) whenever confiscation of any goods is authorised by this Act, the officer adjudging it may, in the case of any goods, the importation or exportation whereof is prohib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect of such goods." 3. It is, therefore, clear that 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". In the case of any other goods, which are confisc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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