TaxTMI 
TaxTMI 
1996 (7) TMI 153
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....ed is simple the learned standing Counsel for the Central Government has been given notice of its final disposal at the admission stage. Filing of counter-affidavit is not necessary, as is also conceded by him, since the relief sought for is a writ of certiorari against orders passed by the statutory authority and by the Government in revision. 2.The petitioner has arrived from Saudi Arabia on 7-....
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....such discretion in substituting a different order than confiscation is not available to be made by us and hence this plea must be rejected. 3.But, all the same, we find the petitioner as entitled to a different relief. The order of confiscation is made under Section 111 of the Customs Act, 1962 on account of concealment. Section 125 requires that whenever confiscation of any goods is authorised b....
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.... to give option to the person found guilty to pay (fine) in lieu of confiscation. Section 125 of the Act leaves option to the officer to grant the benefit or not so far as goods whose import is prohibited but no such option is available in respect of goods which can be imported, but because of the method of importation adopted, become liable for confiscation. A perusal of the order of the Deputy C....
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....k and do not form part of the Order.) I also order absolute confiscation of the goods (gold) valued Rs. 1,20,969 under Section 111(d), (l), (m) and (o) of Customs Act, 1962, read with Section 3(3) and Section 4 of Foreign Trade (D & R) Act, 1922. I further impose a penalty of Rs. 5,000/- (Rupees five thousand only) under Section 112 of Customs Act, 1962 for importing goods in contravention of the....