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![Confiscating Officer has absolute discretion to either impose fine in lieu of Confiscation or to order the absolute confiscation: CESTAT [Read Order] Confiscating Officer has absolute discretion to either impose fine in lieu of Confiscation or to order the absolute confiscation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/Confiscating-Officer-confiscation-CESTAT-Taxscan.jpg)
Confiscating Officer has absolute discretion to either impose fine in lieu of Confiscation or to order the absolute confiscation: CESTAT [Read Order]
The New Delhi bench of the Central Excise, Customs and Service Tax Appellate Tribunal (CESTAT) has held that the confiscating officer, under section...