TMI Blog2017 (3) TMI 1559X X X X Extracts X X X X X X X X Extracts X X X X ..... T - TMI - Confiscation of Whole Body CT Scanner - option of redemption fine not chosen by petitioner - Held that: - the petitioner chose to have the article confiscated and they explicitly showed their intention not to pay fine in lieu of such confiscation. If that be so, Exts.P1, P3 and P4 cannot be find sustenance in law - Exts.P1, P3 and P4 orders quashed - petition allowed. - WP(C). No. 8271 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rved on them to show cause why the Whole Body CT Scanner should not be confiscated and why penalty should not be imposed under the Customs Act, 1962, (hereinafter referred to as 'the Act', for short). The petitioner says that they had shown cause as was required and that they had contended that the said notification is intended to grant the benefit of import duty exemption to those hospita ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Ext.P1, Exts.P3 and P4 demands have been made against the petitioner. Those orders are impugned in this writ petition. 4. I have heard, Mr.A.N.Rajan Babu, the learned counsel for the petitioner and the learned standing counsel for the Central Board of Excise and Customs. 5. I see that the Customs has taken the stand that even if the petitioner has opted that the articles be confiscated, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , interest and duty. 6. In the case at hand, the petitioner chose to have the article confiscated and they explicitly showed their intention not to pay fine in lieu of such confiscation. If that be so, Exts.P1, P3 and P4 cannot be find sustenance in law, especially in view of the binding precedents as noted above. Ext.P5 judgment has been issued by a learned Single Judge of this Court noticing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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