to pay fine in lieu of confiscation not available where the importer does not
have title over the goods or the custodian does not lodge a claim. Such goods
are to be absolutely confiscated. [Section 125]
goods may be given option to pay fine in lieu of confiscation. However, payment
of fine will not alter the prohibited nature of the goods and hence cannot be cleared
for home consumption.
required licence to import is not produced or non fulfilment of provisions of
allied acts at the time of importation of the goods into India -- such goods
are 'prohibited goods'. [Section 2(33)]
of goods does not arise where option is offered to the party to pay fine in
lieu of confiscation.
or omission to follow the provisions of the law may be permitted to be made
good by the party only where the adjudication officer gives the option to pay
fine in lieu of confiscation.
should state "in the event of fine in lieu of confiscation is paid within
the time allowed; any request for re-export may be acceded to by the proper
offer or any request for clearance for home consumption be acceded to only on
being satisfied by the proper officer that the provisions of the law
contravened are since complied with."
allowed to pay the fine should be clearly spelt out in the O-i-O.
should also be clearly stated in the O-i-O that in the event of the party not
paying the fine within the time allowed, the goods would automatically stand
confiscated to government.
confiscation goods vests with government [s.126] and hence should be taken
possession of wherever not already done. The concerned person holding the goods
should be duly informed in writing and acknowledgement obtained should be kept
in the concerned file.
Though Customs is the
border controlling agency, customs officers are not proper officers of the
allied acts. No discretion available to relax any provision of an allied Act or
Rules or procedures made thereunder.