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MISC. APPLICATION NO.100/PB OF 2005 IN APPEAL NO. CUS. 278/PB OF 2004, DECIDED ON 27TH MAY, 2005. versus MISC. APPLICATION NO.100/PB OF 2005 IN APPEAL NO. CUS. 278/PB OF 2004, DECIDED ON 27TH MAY, 2005.


Sections 169 (5), 181, 182 and 201 (3) (5) of the Customs Rules, 2001, Chap. V [RR 49 and 75] Customs General Order No. 5 1989, dated 15 15 1989 Customs General Order No. 5, 1992, Dated 19 4 1992 Customs General Order No. 5 Selection of Owners In exchange for disposal of confiscated goods, such transfer shall not be permissible in any person if it was not absolute or for some reason conditional or confiscated the goods. Another finality may be attached to the order to do so, if it were not for any other decision in any of the forums available under the law. The option to pay by the owners in exchange for confiscating the goods, the confiscation will not be absolute, but in return the payment will be converted to simple simple penalties or financial considerations, prior to the disposal of the goods, the notice of advice to the owner. Will be presented with Non-consumable goods under D will be sold after due notice to enable the owner to receive fines and remittances, and after paying fines and duties, the owners will retain their property and also the department. There is no jurisdiction to sell it if such income will be payable to the owner after deducting the duty and taxes etc., provided the owner has applied within 6 months of the sale or not For any reason, the Adjudicating Authority or the Appellate Forum has seized the goods or any of the seized goods. Wreak ordered. Under section 181 of the Act, 1969, as it is responsible for the forfeiture against fines, then the goods will not be left to the Government at all, but the payment of fines, duties and taxes etc. will be owned by the owner and

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