Where the adjudicating authority decides to give option to pay a fine lieu of confiscation of the prohibited goods liable for confiscation
s. 125 statutory option is available in respect of any other goods
the appropriate course is to desist from ordering confiscation since on confiscation the goods shall vest in the Central Government and there is no legal provision to give back the confiscated goods.
The order may say “In the event of
failure to pay the fine in lieu of confiscation within … days, I order the
goods to be confiscated to the Government.”