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Customs - Highlights / Catch Notes

Home Highlights July 2023 Year 2023 This

Confiscation - Redemption fine - Since in the instant case, the ...


Revenue Accepts Order; Confiscation of Goods Set Aside; Section 125 Redemption Fines Not Applicable.

July 20, 2023

Case Laws     Customs     HC

Confiscation - Redemption fine - Since in the instant case, the appellant/ revenue has accepted the setting aside order of confiscation of goods, question of applying provisions of Section 125 dealing with the redemption fine which are in lieu of confiscation would not arise and therefore, on this ground itself, question of setting aside redemption fine as raised by the appellant revenue does not arise. - HC

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