https://www.taxtmi.com/caselaws?id=83730 Goods confiscated under the Customs Act vest in the Government under section 126, and where the importer does not seek redemption, neither redemption fine nor duty arises in respect of those goods. Duty is payable only if the goods are not available and have entered consumption, or if they are not confiscated at all; mere failure to satisfy an exemption notification condition does not change that position. The duty demand was therefore not sustainable. en-us Thu, 04 Aug 1994 00:00:00 +0530 Sat, 16 Jul 2011 12:48:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83730 Goods confiscated under the Customs Act vest in the Government under section 126, and where the importer does not seek redemption, neither redemption fine nor duty arises in respect of those goods. Duty is payable only if the goods are not available and have entered consumption, or if they are not confiscated at all; mere failure to satisfy an exemption notification condition does not change that position. The duty demand was therefore not sustainable. Case-Laws Customs Thu, 04 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83730