https://www.taxtmi.com/caselaws?id=81781 Section 125 of the Customs Act, 1962 permits redemption of confiscated goods on payment of fine in lieu of confiscation, but it does not authorise an adjudicating authority to direct re-export of such goods on payment of redemption fine. The proper legal course is to order confiscation and then grant redemption subject to payment of the prescribed fine, with any later export governed separately by the applicable customs law. The order allowing re-export on redemption fine was therefore unsustainable, while the confiscation itself was maintained and redemption remained available to the owner on payment of fine. en-us Wed, 26 Feb 1992 00:00:00 +0530 Tue, 28 Jun 2011 17:49:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81781 Section 125 of the Customs Act, 1962 permits redemption of confiscated goods on payment of fine in lieu of confiscation, but it does not authorise an adjudicating authority to direct re-export of such goods on payment of redemption fine. The proper legal course is to order confiscation and then grant redemption subject to payment of the prescribed fine, with any later export governed separately by the applicable customs law. The order allowing re-export on redemption fine was therefore unsustainable, while the confiscation itself was maintained and redemption remained available to the owner on payment of fine. Case-Laws Customs Wed, 26 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81781