Absolute discretion of Customs Authority either to order absolute confiscation / impose fine in lieu of confiscation
Last updated: 10 November 2021
Court :
CESTAT, Delhi
Brief :
The Hon'ble Customs, Excise & Services Tax Appellate Tribunal, Delhi ("CESTAT") in the matter of M/s. Ferryman Trading Company v. Commissioner of Customs (Appeals) [FINAL ORDER No. 51910/2021 dated October 28, 2021], 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.
Citation :
FINAL ORDER No. 51910/2021 dated October 28, 2021
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Bimal Jain
Published in Custom
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