https://www.taxtmi.com/caselaws?id=99720 Return of notice with an endorsement that no such person exists is not conclusive proof that the importer is non-existent; the possibility of a address or relocation remains open. Under Section 125 of the Customs Act, the authority must decide on the facts whether confiscated goods should be redeemed on payment of fine or subjected to absolute confiscation, and non-existence of the importer does not by itself require absolute confiscation. The redemption option was upheld, and the request to enhance the penalty was rejected for want of sufficient ground. en-us Wed, 22 Mar 2000 00:00:00 +0530 Sat, 28 Jan 2012 13:46:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99720 Return of notice with an endorsement that no such person exists is not conclusive proof that the importer is non-existent; the possibility of a address or relocation remains open. Under Section 125 of the Customs Act, the authority must decide on the facts whether confiscated goods should be redeemed on payment of fine or subjected to absolute confiscation, and non-existence of the importer does not by itself require absolute confiscation. The redemption option was upheld, and the request to enhance the penalty was rejected for want of sufficient ground. Case-Laws Customs Wed, 22 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99720