Discretion lies with Confiscating Officer to either impose fine in lieu of confiscation or to order absolute confiscation

Ferryman Trading Company Vs Commissioner of Customs (Appeals) (CESTAT Delhi) Absolute discretion of Customs Authority either to order absolute confiscation or impose fine in lieu of confiscation CESTAT Delhi held that the confiscating officer under section 125 of the Customs Act, 1962 has the absolute discretion to either impose fine in lieu of confiscation or to order the absolute confiscation. The M/s. Ferryman Trading Company (“the Appellant”) filed the current appeal being aggrieved of the Order-in-Appeal (“OIO”) passed by Commissioner (Appeals), New Delhi. The Appellant is an imp...