Case Law Details
Sherly Sany Vs C.C, Cochin (CESTAT Bangalore)
It is arbitrary not to give option to pay fine in lieu of confiscation to the person in possession of Gold
While quashing an order of the customs authorities, CESTAT, Bangalore held that the order of confiscation without offering an option to pay fine to the person in possession of gold is arbitrary since the provisions of law provide such an option to the person.
Sherly Sany (Appellant) filed the current appeal being aggrieved by the Order-in-Appeal (“OIO”) No. COC-CUSTM-000-APP-104/2019-20 dated December 19, 2019 passed by the Commissioner of Customs, wherein the issue that arises in the present appeal is whether the impugned order is correct insofar as it relates to the upholding of absolute confiscation ordered by the adjudicating authority without giving an option to the appellant for redemption as per Section 125 of the Customs Act, 1962 (“the Customs Act”) and penalty imposed under Section 112(a) & (b) of the Customs Act.
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