- (1.) By consent of learned counsel, these three appeals (CUSTA No. 69 of 2018, CUSTA No. 70 of 2018 and CUSTA No. 71 of 2018) are heard out dispensing with all formalities. They are disposed of by this judgment and order. As matters stand now, we do not find any infirmity in the impugned order of the tribunal dated 4th May, 2018.
(2.) The goods in question have been confiscated by the customs. The appellants have been denied the option of redeeming the goods by the Customs. Mr. Maity appearing for the respondent submits that the goods were liable to be redeemed upon payment of duty, penalty, interest etc but the right of redemption has not been given to the appellants because the owner of the goods was known to them and that the owners did not come forward to redeem the goods.
(3.) Reference may be made to Section 125 of the Customs Act. The material part is set out hereinbelow : " S.125. Option to pay fine in lieu of confiscation - (1) Whenever confiscation of any goods is authorized by this Act, the officer adjudging it may, in the case of any goods, the importation or exportation whereof is prohibited under this Act or under any other law for the time being in force, and shall, in the case of any other goods, give to the owner of the goods (or, where such owner is not known, the person from whose possession or custody such goods have been seized,) an option to pay in lieu of confiscation such fine as the said officer thinks fit". It provides that in the case of prohibited goods, the customs may and in the case of any other goods shall "give to the owner of the goods or, where such owner is not known, the person from whose possession or custody such goods have been seized, an option to pay in lieu of confiscation such fine as the said officer thinks fit". ;