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C/SCA/13312/2021 JUDGMENT DATED: 25/02/2022

13. Eventually, the respondent No.2 has adjudicated and passed order in original on 27.07.2021 and directed absolute confiscation of the goods. It held that there was non-compliance of the provisions of Clause-IV of Chapter-1A of the General Notes regarding import policy given with the ITC (HS) Classification, 2017 and there was mis-declaration of description and quantity of the goods in the import documents with an intent to evade payment of customs duty and for smuggling these 16,614 packages of whey protein and food supplements having assessable value of Rs.3,00,26,867/- for evading the payment of duties. He has also further directed these goods and other 464 cartons of wooden laminated flooring used for concealment of 16,614 packages to be confiscated under C/SCA/13312/2021 JUDGMENT DATED: 25/02/2022 Sections 111(d), 111(m), 111(f), 111(g) and 111(i) of the Customs Act. This petition has been preferred being without jurisdiction, as according to the petitioner, Section 125 of the Customs Act prohibits absolute confiscation of the goods. The petitioner is the owner of the goods and there are no other claimants. The petitioner ought to be given the option to pay appropriate fine in lieu of the confiscation of the goods in question.