TMI Blog2017 (5) TMI 1439X X X X Extracts X X X X X X X X Extracts X X X X ..... ary, Member (Judicial) S/Shri R.K. Choudhary, B.N. Pal, Advocates K.K. Sanyal, Consultant for the Appellant and Tarun Govil, Advocate for the Intervener Shri S.K. Naskar, AC(AR) for the Revenue ORDER Per: Shri P. K. Choudhary Briefly stated the facts of the case are that the appellants imported Boric acid vide five Bills of Entry in the month of September and November, 2008. The Commissioner of Customs(Port), Kolkata by Order-in-Original No.KOL/CUS/PORT/42/09 dated 23.06.2009, ordered absolute confiscation of the goods under Section 111(d) of the Customs Act, 1962 read with Section 3(e) of Insecticides Act, 1968, and also imposed a penalty of ₹ 20,00,000/- under Section 112(a) of the Customs Act, 1962. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the Tribunal vide Order No.MO/75376/2015 dated 20.04.2015 had decided the Miscellaneous Application (Intervention) No.76795/14 (In Customs Appeal No.75775/14). The Tribunal following the decision of Larger Bench of the Tribunal in the case of Subhash Projects Marketing Ltd. v. Commissioner of Customs, Cochin [2009 (239) E.L.T. 440 (Tri.-LB) rejected the application of the Intervener on the ground that the intervener was not aggrieved. It is observed that intervener may address on legal issues, submissions in the proceedings before the Tribunal, as when the appeal is listed for hearing. 5. The ld.Advocates appearing on behalf of the appellant and the intervener argued the matter at length and submitted the literature of Boric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduced below:- SECTION 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 prohibited under this Act or under any other law for the time being in force, and shall, in the case of any other goods, give to the owner of the goods [or, where such owner is not known, the person from whose possession or custody such goods have been seized,] an option to pay in lieu of confiscation such fine as the said officer thinks fit : Provided that, without prejudice to the provisions of the proviso to sub-section (2) of section 115, such fine shall not exceed the market price of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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