https://www.taxtmi.com/caselaws?id=89445 The Tribunal found the buses liable for confiscation under Section 115(1) of the Customs Act due to their role in transporting smuggled goods controlled by a third party. However, it deemed the confiscation without an option for redemption illegal. The owners were allowed to redeem the buses by paying a fine of Rs. 30,000 each, considering their lack of involvement in the smuggling. The Tribunal ordered the refund of the excess security deposit after deducting the redemption fine, emphasizing the importance of providing a redemption option and tailoring fines based on individual involvement in smuggling activities. en-us Fri, 13 Nov 1998 00:00:00 +0530 Tue, 27 Sep 2011 11:12:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89445 The Tribunal found the buses liable for confiscation under Section 115(1) of the Customs Act due to their role in transporting smuggled goods controlled by a third party. However, it deemed the confiscation without an option for redemption illegal. The owners were allowed to redeem the buses by paying a fine of Rs. 30,000 each, considering their lack of involvement in the smuggling. The Tribunal ordered the refund of the excess security deposit after deducting the redemption fine, emphasizing the importance of providing a redemption option and tailoring fines based on individual involvement in smuggling activities. Case-Laws Customs Fri, 13 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89445