Redemption of confiscated imported goods cannot be made subject to a re-export condition when Section 125 applies.

Redemption of confiscated imported goods may be allowed under Section 125 of the Customs Act on payment of redemption fine, and the authority cannot add a further condition such as re-export when exercising that power. The confiscation for breach of import restrictions was maintained, but the condition of re-export was set aside because redemption must remain within the statutory framework. The redemption fine was found reasonable and commensurate with the circumstances, and redemption for home consumption on payment of fine was upheld.

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Issues: Whether the redemption of the confiscated vehicle could be permitted for home consumption on payment of redemption fine without imposing a condition of re-export.

Analysis: The vehicle was held liable to confiscation for breach of the import restrictions, but the authority noted that Section 125 of the Customs Act, 1962 permits redemption of confiscated goods on payment of fine. The authority further held that the power to grant redemption must be exercised within the statutory framework and that no additional condition such as re-export can be imposed while granting the option of redemption. The redemption fine was also found to be reasonable and commensurate with the circumstances of the case.

Conclusion: The condition of re-export was rightly set aside and redemption for home consumption on payment of fine was upheld.

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