https://www.taxtmi.com/caselaws?id=98953 Redemption fine for release of confiscated goods was not liable to enhancement where the goods were not notified goods under the relevant provisions and the Revenue produced no evidence of unauthorised import. The explanation that the goods had been taken from Delhi for marketing in the north-eastern region and later booked back to Delhi was not rebutted. As the redemption fine was only an option for release of the goods and there was nothing to show that the option remained unexercised, the request to increase the fine was rejected. en-us Mon, 08 May 2000 00:00:00 +0530 Tue, 24 Jan 2012 16:46:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98953 Redemption fine for release of confiscated goods was not liable to enhancement where the goods were not notified goods under the relevant provisions and the Revenue produced no evidence of unauthorised import. The explanation that the goods had been taken from Delhi for marketing in the north-eastern region and later booked back to Delhi was not rebutted. As the redemption fine was only an option for release of the goods and there was nothing to show that the option remained unexercised, the request to increase the fine was rejected. Case-Laws Customs Mon, 08 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98953