9911796707
TMI Blog2023 (5) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... tector and it indicated that the Petitioner was carrying some metal item. Upon this, Panchas were called and it was found that the Petitioner was concealing two gold chains and two gold bars in his shoes. The gold chains and gold bars were confiscated. 2. Statement of the Petitioner was recorded on 20 July 2015. On 27 July 2015, the Petitioner retracted his statement. Thereafter, the Petitioner again gave a statement on 18 December 2015 whereby he reverted to his original statement dated 20 July 2015. 3. Proceedings were undertaken against the Petitioner for violation of the provisions of the Customs Act. The Additional Commissioner of Customs upon hearing the Petitioner passed an order dated 25 August 2016 and confiscated two gold chains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to that effect. Learned counsel submitted that the view taken by the Revisional Authority is perverse and needs to be set aside and the order-in-appeal needs to be restored. The learned counsel for the Respondents submitted that the order-in-original has given cogent reasons why absolute confiscation is necessary and even the Revisional Authority while dealing with the issue has given reasons why absolute confiscation is necessary. Learned counsel submitted that the order-in-appeal while granting redemption of the goods has not given cogent reasons as required under law. 7. The confiscation of goods is dealt with in Chapter-XIV of the Customs Act. Section 125 deals with an option to pay fine in lieu of confiscation. Under section 125 wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sequent statement whereby the earlier statement was restored. On the other hand, the Revisional Authority has observed that the absolute confiscation of the gold would act as a deterrent to such offenders who indulge in such acts and has relied upon the decision of the Delhi High Court in the case of Jain Exports v. Union of India 1987 (29) ELT 753. 9. The Revisional Authority has done an analysis of facts and found that the quantity is large, it was consciously concealed which revealed the intention of the Petitioner and considering the overall circumstances, the Revisional Authority restored the order-in-original of absolute confiscation of goods and penalty. We have to be mindful of the parameters of the writ jurisdiction. The petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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