Belated redemption relief becomes infructuous when the redemption period expires and the goods have already been disposed of.

A redemption order that fixed a specific time limit for exercising the option and converting gold into ornaments became incapable of further enforcement once that period expired. Because the appellant did not comply within time, the later request for condonation of delay and consequential redemption relief was treated as infructuous, especially since the goods had already been disposed of. The proper course would have been a timely rectification application against the earlier finding, and that remedy had also become time-barred. The Tribunal therefore declined to entertain the applications on merits.

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Issues: Whether the applications seeking condonation of delay and consequential redemption relief could be entertained after the prescribed redemption period had expired and the goods had already been disposed of.

Analysis: The order granting redemption had fixed a specific time limit for exercising the option and for converting the gold into ornaments, with the express consequence that failure to comply would attract absolute confiscation. The appellant did not comply within that period. The challenge raised at this stage was held to be incapable of being reopened through the present application, since the proper remedy would have been a rectification application against the earlier finding, and the period for such rectification had already expired. The order also noted that the goods had been disposed of long ago, so the redemption direction had already worked itself out.

Conclusion: The Tribunal held that it had no occasion to grant the requested relief and that the applications could not be entertained on merits.

Final Conclusion: The pending applications were rejected because the redemption issue had become academic and no surviving relief could be granted.

Ratio Decidendi: Where the redemption period fixed by the adjudicatory order has expired and the goods have already been disposed of, an application seeking belated redemption or condonation of delay becomes infructuous, and delay in seeking rectification of the earlier order cannot be condoned.

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