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<h1>Revenue's Appeal Dismissed: EOU Not Obligated to Maintain RG-I Register</h1> The Revenue's appeal challenging the setting aside of confiscation of goods, redemption fine, and penalty was dismissed. The Commissioner (Appeals) ruled ... Confiscation of goods - Accountal of goods The appeal was filed by the Revenue challenging the validity of the order setting aside confiscation of goods, redemption fine, and penalty. The Commissioner (Appeals) rightly set aside the confiscation as the 100% EOU was not required to maintain RG-I register. The appeal of the Revenue was dismissed.