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Shri Suhrid Dey vs Commissioner Of Customs (Prev.) on 3 March, 2005 cites

Commissioner Of Customs (Preventive) vs Uma Shankar Verma on 10 May, 1999

7. I find that the goods are confiscated absolutely. The Hon'ble Kolkata High Court had held that the Commissioner of Customs (Preventive) v. Uma Shankar Verma reported in 2000 120 ELT 322 (Kol) that when the goods are not prohibited the Customs Authorities have no other option but to allow grant of an option to the assessee to pay a fine in lieu of confiscation. In this case the impugned goods are neither prohibited nor restricted. In view of judgment cited above, the lower authority should have given an option to redeem the goods. In view of above, I remand the matter to the Original Adjudicating Authority to give an option for redeem the goods. I find the absolute confiscation is not correct. The lower authority should be given an option to redeem the goods after observing the principles of natural justice. I remand the case to the original adjudicating authority for determining the redemption fine and the amount of penalty, if any.
Calcutta High Court Cites 17 - Cited by 11 - S B Sinha - Full Document
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