https://www.taxtmi.com/caselaws?id=74119 Where confiscated goods cannot be delivered after the importer pays redemption fine, restitution requires either release of the goods or refund of the fine collected in lieu of confiscation. Retention of redemption fine is not justified where the Customs department remains unable to deliver the goods for an extended period, particularly after duty has been refunded. The prescribed relief is release of the confiscated goods or repayment of the redemption fine within the specified period. en-us Fri, 28 Oct 1988 00:00:00 +0530 Mon, 06 Jun 2011 17:55:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74119 Where confiscated goods cannot be delivered after the importer pays redemption fine, restitution requires either release of the goods or refund of the fine collected in lieu of confiscation. Retention of redemption fine is not justified where the Customs department remains unable to deliver the goods for an extended period, particularly after duty has been refunded. The prescribed relief is release of the confiscated goods or repayment of the redemption fine within the specified period. Case-Laws Customs Fri, 28 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74119