Customs: Not providing option to pay fine in lieu of confiscation U/s. 125 not sustainable

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 ...