Absolute discretion of Customs Authority either to order absolute confiscation / impose fine in lieu of confiscation

Last updated: 10 November 2021

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The Customs, Excise & Services Tax Appellate Tribunal (CESTAT) has ruled that customs officers have the absolute discretion to either order the confiscation of imported goods or impose a fine instead. This decision arose from an appeal by M/s. Ferryman Trading Company, who disputed the absolute confiscation of certain cosmetic products. The tribunal upheld the officer's discretion, noting that while Section 125 of the Customs Act offers an option to pay a fine, the use of the word 'may' indicates the final decision rests with the confiscating officer.

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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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

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3 Years PLAN

4999

(Excl. of GST ₹899)

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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