https://www.taxtmi.com/caselaws?id=102947 Where confiscation is ordered, the adjudicating authority must consciously consider the statutory discretion under Section 125 of the Customs Act to permit redemption in lieu of confiscation after hearing the affected party. The text notes that confiscation and penalty were sustained on the basis of a forged certificate of origin and breach of Sandalwood Transit Rules, but the authority failed to address redemption at all, creating a material omission. The matter was therefore remanded for fresh consideration of the redemption request, and the penalty was also directed to be reconsidered in light of the surrounding circumstances. en-us Wed, 24 Feb 1999 00:00:00 +0530 Fri, 17 Feb 2012 11:30:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102947 Where confiscation is ordered, the adjudicating authority must consciously consider the statutory discretion under Section 125 of the Customs Act to permit redemption in lieu of confiscation after hearing the affected party. The text notes that confiscation and penalty were sustained on the basis of a forged certificate of origin and breach of Sandalwood Transit Rules, but the authority failed to address redemption at all, creating a material omission. The matter was therefore remanded for fresh consideration of the redemption request, and the penalty was also directed to be reconsidered in light of the surrounding circumstances. Case-Laws Customs Wed, 24 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102947