https://www.taxtmi.com/caselaws?id=74980 A prior remand on valuation, once final, required the adjudicating authority to determine the imported ball bearings' value afresh after hearing the importers. Redemption of goods under absolute confiscation under Section 125 of the Customs Act, 1962 was not automatic, but had to be reconsidered on merits in light of the nature of the goods, their prolonged storage, possible deterioration, and other relevant circumstances. The matter was therefore sent back for fresh adjudication on valuation and for reconsideration of whether clearance could be allowed on payment of an appropriate redemption fine. en-us Wed, 06 Sep 1989 00:00:00 +0530 Mon, 13 Jun 2011 17:20:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74980 A prior remand on valuation, once final, required the adjudicating authority to determine the imported ball bearings' value afresh after hearing the importers. Redemption of goods under absolute confiscation under Section 125 of the Customs Act, 1962 was not automatic, but had to be reconsidered on merits in light of the nature of the goods, their prolonged storage, possible deterioration, and other relevant circumstances. The matter was therefore sent back for fresh adjudication on valuation and for reconsideration of whether clearance could be allowed on payment of an appropriate redemption fine. Case-Laws Central Excise Wed, 06 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74980