2026-VIL-156-GUJ-CU
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CUSTOMS High Court Cases

Customs - Confiscation, Redemption Fine, Re-export – Petitioner imported consignment of Mixed Glycol. However, the Customs authorities found that the goods were actually kerosene and not Mixed Glycol - Authorities confiscated the goods under Sections 111(d) and 111(f) of the Customs Act, 1962 - Petitioner paid the penalty and redemption fine, but not within the 120-day period prescribed under Section 125(3) of the Act - Whether the respondents are required to allow the re-export of the goods despite the petitioner's failure to pay the redemption fine within the 120-day period prescribed under Section 125(3) of the Customs Act, 1962 – HELD - The Respondents are not required to allow the re-export of the goods. The Section 125(3) of the Act clearly provides that if the fine imposed under Section 125(1) is not paid within 120 days from the date of the option given, such option becomes void, unless an appeal against the order is pending - In the present case, the petitioner did not file an appeal against the order of the Adjudicating Authority and paid the redemption fine after a delay of almost one year, which is beyond the 120-day period prescribed under the law. The petitioner cannot claim the right to re-export the goods as the option granted by the Adjudicating Authority became void due to the delay in payment of the redemption fine. The ignorance of the law cannot be an excuse, especially when the petitioner was involved in the proceedings before the Adjudicating Authority and the High Court - The petition is dismissed
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