Redemption period extension for confiscated goods binds the authority once complied with, requiring release of the goods.

Confiscated goods must be released where the competent authority extends the redemption period and the party complies within that extended time. The fixing of time for payment of the redemption fine is ancillary to the main power of confiscation and redemption; once the authority grants further time and the depositor satisfies the condition within that period, it cannot later withdraw from the extension or refuse release of the goods. The petitioner was therefore entitled to return of the confiscated gold after timely payment within the extended period.

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Issues: Whether the petitioner was entitled to return of the confiscated gold after depositing the redemption amount within the time subsequently granted by the excise authorities.

Analysis: The confiscation order had provided an option to redeem the goods on payment of a fine within a specified period. Although the original period expired, the Superintendent later granted ten days for compliance, and the petitioner deposited the entire amount within that extended period. The fixing of time for compliance was treated as ancillary to the main power of confiscation and redemption, and once the authorities extended the time and accepted compliance, they could not subsequently refuse to give effect to that extension.

Conclusion: The petitioner was entitled to release of the confiscated gold.

Ratio Decidendi: Where the competent authority extends the time for exercising a redemption option and the person concerned complies within that extended period, the authority cannot resile from the extension and must release the confiscated goods.

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