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2009 (12) TMI 387 - AT - CustomsConfiscation-penalty- Illegal export of wheat to Nepal. No dispute that Indian wheat stored very close to Nepal border. Admitted that impugned goods meant for illegal export through unauthorized route. Goods rightly held liable for confiscation. However, neither SCN nor impugned order indicated any prohibition for export of wheat to Nepal. In case of non-prohibited goods, option for redemption to be necessarily given in terms of section 125 of Custom Act, 1962. since goods already auctioned, appellant eligible for refund of sale proceeds after adjusting fine and fine which also held as not excessive.
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