Confiscated goods

Order passed by Adjudication Officer confiscating vehicles of respondents subject to payment of 30% redemption fine, were maintained by Appellate Authority

Customs Appellate Tribunal reduced amount of redemption fine

Validity

Adjudication Officer was empowered to give owner of goods an option to pay in lieu of confiscation of goods such fine as he thought fit, whereas second proviso provided that Board might by an order fix an amount of fine which in lieu of confiscation could be imposed on any goods or call of goods imported in violation of provisions of S. 15 or of a notification issued under S. 16 of Customs Act, 1969, or any other law for the time being in force

In exercise of such powers, Central Board of Revenue issued S.R.O. No. 574(I)/05, dated 6-6-2005, which had provided quantum of fine should not be less than specified in Column No.3 and other taxes and penalties imposed under relevant law, which rate had been fixed as 30% of the Customs value, in case of lawfully registered conveyance found carrying goods under S. 2(s) of Customs Act, 1969

High Court set aside the order passed by Customs Appellate Tribunal and restored that of Adjudication Officer

Reference was allowed accordingly.