TMI Blog1995 (4) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent. [Order per : R. Jayaraman, Member (T)]. This is an appeal against the Order-in-Original No. 7/Collr/1989, dated 12-2-1989 of the Collector of Customs (Prev.), Ahmedabad. 2. Since Shri Udai Joshi, the Ld. Advocate does not contest the case on merits, excepting the legal issue raised by him, facts are not recorded in detail. 3. The appellant was returning from abroad and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of Padia Sales Corporation v. C.C. - 1992 (61) E.L.T. 90 (Tri.). We are not much persuaded to accept this argument based on the aforesaid judgment for the following reasons. Whenever the goods imported contravened the provisions of the Customs Act, they become liable to confiscation. Here the items of jewellery are not declared at the time, when the passenger went through the green ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 125 of the Customs Act either for home consumption or for export, redemption fine can be imposed. However, if goods are allowed export on redemption, fine can be on the lower side and need not relate to margin of profit. It does not extinguish the liability to impose a fine for allowing redemption. Hence, we uphold the order of confiscation and imposition of fine and penalty. However, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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