- (1.) This petition has been filed under Section 130(A) of the Cus-toms Act, 1962 seeking a direction to refer following question of law for adjudication of this Court arising out of Order Nos. 474-484/2001-NB(DB) passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi dated 1-6-2001: Is redemption fine in lieu of confiscation of goods or is it necessary that knowledge of the custodian of the goods that the goods are in violation of import of law is pre-requisite for imposition of Redemption fine?
(2.) A show cause notice was issued requiring the respondents to show cause why action be not taken against them for purchasing and dealing in any manner with the goods which is liable to penal action under Section 111 of the Act.
(3.) After considering the stand of the respondents, the Adjudicating Officer passed the following order: I order confiscation of the machines appearing at Sr. Nos. 7, 8, 16, 28 and 29 of annexure to the show cause notice seized from the factory premises of the following parties under Sections 111(d) and 111(o) of the Customs Act, 1962. However, in exercise of the powers conferred on me under Section 125 of the Customs Act, 1962, I give them an option to redeem the same on payment of fine in lieu of confiscation as shown against each: ---------------------------------------------------------------------- S. Name of S. No. of Seized from Value (in Rs. ) Fine in lieu No. Importer Machine of confisca- Tion ---------------------------------------------------------------------- 1. M/s. Venus 10724 Khatta of 2,25,000/- 75,000/- Industries Kuldip Singh -do- 13308 2,25,000/- 75,000/- 2. -do- 31906 Deepak 2,50,000/- 80,000/- Knitters 3. M/s. Shree 45416 Beauty Knit- 6,50,000/- 2,50,000/- Ambaji Textiles tings (P) Ltd. 4. --do-- 37560 --do-- 6,50,000/- 2,50,000/- ----------------------------------------------------------------------;