2001 (6) TMI 721 - Central Excise

Extract:
.......ly been confiscated. 5. emsp I also note that though there is a provision for redemption of the goods on payment of fine, however, it is not essential that in all cases redemption should be permitted. As in each case the facts are to be considered. 6. emsp Having regard to the above discussions, I find no substance in the ROM. The same is rejected.