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TMI Blog2025 (4) TMI 936X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 125 of the Customs Act, 1962 (in short "the Act"). 2. The learned counsel for the petitioners drew the attention of this Court to Section 125 of the Act and would submit that if the goods, which have been confiscated, are not prohibited items under the Customs Act, the respondents will have to give an option to pay fine. He also drew the attention of this Court to the impugned orders passed by the respective respondents and would submit that the option to pay fine has not been given, even though Section 125 of the Act provides for the same. 3. The learned counsel for the petitioners also drew the attention of this Court to the following authorities rendered by a learned Single of this Court:- (a) N.Kaliyamoorthy Vs. The Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Murugesan [MANU/TN/109/2009], discussed in paragraph No.60 of P.Sinnasamy's case (cited supra), and would submit that the said judgment was upheld by the Hon'ble Supreme Court reported in 2010 (254) ELT A15(SC) [Samyanathan Murugesan Vs. Commissioner of Customs (AIR)]. He would further submit that as seen from the decision relied upon by the Division Bench of this Court in P.Sinnasamy (cited supra), it is clear that the gold may not be one of the enumerated goods as prohibited goods, still, if the conditions for such import are not complied with, then import of gold would squarely fall under the definition "prohibited goods" as adumbrated in Section 2(33) of the Act. 7. The learned standing counsel for respondents would further s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ghing 3052 grams, which were concealed in betel nut flakes, have been seized from the petitioners, which is more than 1kg. It is also not in dispute that the Notification dated 06.03.2014 is still in force. Relevant portion of the Notification dated 06.03.2014 is extracted hereunder:- "Attention is invited to Notification No.12/2012-Cus dated 17.03.2012 (Sl No.321) regarding import of gold by 'eligible passengers' which provides that the gold in the form of bars and ornaments are allowed to be imported by 'eligible passengers' upon payment of 10% customs duty. As per the specified condition no.35 of the notification, the duty is to be paid in the foreign currency and total gold so imported should not exceed 1 kg........... ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lature as the intention of the legislature to enact a legislation like Customs Act is only to prevent smuggling and ensure fair trading. 10. All the authorities below have rightly held that the petitioners are not entitled for payment of fine in lieu of confiscation by exercising the power conferred under Section 125 of the Act. Since the decisions relied upon by the learned counsel for the petitioners cited supra are per-incuriam as it has not considered the well settled legal position as held by the Division Bench of this Court in P.Sinnasamy (cited supra), this Court is not bound to follow the said decision of the learned Single Judge relied upon by the learned counsel for the petitioners. It is also to be noted that in the decisions re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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