Redemption fine option in customs proceedings limits fines to market value while preserving adjudicatory hearing and vesting rules.

Adjudication requires show cause notice, opportunity for written representation and personal hearing, and consideration of all evidence before final order; officers exercise confiscation and penalty powers within limits set by Board notification. A redemption fine may be offered in lieu of confiscation, not exceeding market value and, for imported goods, reduced by duty; confiscated goods vest in the Central Government and the adjudicating officer takes possession. Duty and charges remain payable in addition to any fine, and the redemption option lapses if the fine is not paid within the statutory period unless an appeal is pending.

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