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2009 (3) TMI 96 - HC - CustomsWhether an exporter, who has been held guilty of exporting ‘prohibiting goods’ should be allowed to have the goods redeemed upon payment of fine and penalty – Tribunal is right in taking lenient view, allowing redemption of the confiscated sandal wood valued at Rs.64.00 lakhs on a fine of Rs.8.00 lakhs only – held that tribunal has the right to pass such order by giving an option to pay fine in lieu of confiscation – the discretion as exercised by the Tribunal for awarding the penalty in favour of the respondent firm as well as for the partners, we feel such discretion which has been specifically dealt with by the authority the Tribunal should not have any authority to sit on appeal on the said question – appeal is, therefore, partly allowed
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