Page 254 - COMBINED QUESTIONS AND ANSWERS - EDITION 2019 - PART II_Neat

goods have been seized can get them back on payment of a prescribed fine are called
redemption fine.
Section 125 of the Customs Act, 1962 empowers a Customs Officer adjudging the
confiscation to give an option to the owner of the goods or where such owner is not known,
the person from whose possession or custody such goods have been seized to pay a fine as
the said officer thinks fit, in lieu of confiscation of the imported goods. The provisions in this
regard are as follows:

(i) In case of prohibited goods, the proper officer may give an option to pay a
fine in lieu of confiscation;
(ii) In case of other goods, the proper officer shall give an option of payment of
fine, in lieu of confiscation;
(iii) Where the proceedings are deemed to be concluded under Section 28(2) or
Section 28(6) in respect of the goods which are not prohibited or restricted,
the provisions of this Section shall not apply.
(iv) The amount of such fine cannot exceed the market price of the goods
confiscated less import duty chargeable (in the case of imported goods)
thereon;
(v) In addition to the fine imposed, duty and charges would also be payable in
respect of such goods.
(vi) Where the fine is not paid within a period of 120 days from the date of
option, such option shall become void, unless an appeal against such order
is pending.
The provisions of Section 125 give the importer an option to either allow the goods
to be confiscated or pay redemption fine in lieu of confiscation. Hence, the redemption fine
becomes liable only in lieu of confiscation. However, where the importer has abandoned the
goods, the scope for payment of any fine in lieu of confiscation comes to an end. Hence, the
redemption fine, if already paid shall be liable to be refunded.
Q-1006:Write short notes on stuffing or loading in containers?

A-1006: The exporter or his agent should hand over the Exporter's copy of the Shipping Bill
duly signed by the Appraiser permitting “Let Export” to the steamer agent who would then
approach the proper officer (Preventive Officer) for allowing the shipment. In case of
container cargo the stuffing of container at Dock is done under Preventive Supervision.
Further, loading of both containerized and bulk cargo is to be done under Preventive
Supervision. The Customs Preventive Superintendent (Docks) may enter the particulars of
packages actually stuffed into the container, the bottle seal number, details of loading of
cargo container on board into the EDI system and endorse these details on the Exporter's
copy of the Shipping Bill.
The Customs Preventive Officer supervising the loading of container and general
cargo into the vessel may give “Shipped on Board” endorsement on the Exporters
copy of the Shipping Bill. Palletisation of cargo is done after grant of Let Export Order (LEO).
Thus, there is no need for a separate permission for palletisation from Customs. However,
the permission for loading in the aircraft/vessel would continue to be obtained.
Q-1007: What Is Chamber Of Commerce?

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