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Discretion lies with Confiscating Officer to either impose fine in lieu of confiscation or to order absolute confiscation
Case Law Details
- Case Name
- Ferryman Trading Company Vs Commissioner of Customs (Appeals) (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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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 Ap...





