https://www.taxtmi.com/caselaws?id=105553 After confiscation under the Customs Act, title vests in the Central Government and the redemption fine does not become exigible for pre-deposit until the option to redeem the goods is exercised. On that basis, insistence on deposit of redemption fine at the interim stage was not warranted. The penalty issue was treated as debatable, and because the matter had earlier been remanded for reconsideration of the importer's evidence, deposit of the penalty was waived and recovery stayed pending appeal. The duty and redemption fine demand was otherwise not displaced at this stage. en-us Thu, 06 Dec 2001 00:00:00 +0530 Tue, 06 Mar 2012 12:03:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105553 After confiscation under the Customs Act, title vests in the Central Government and the redemption fine does not become exigible for pre-deposit until the option to redeem the goods is exercised. On that basis, insistence on deposit of redemption fine at the interim stage was not warranted. The penalty issue was treated as debatable, and because the matter had earlier been remanded for reconsideration of the importer's evidence, deposit of the penalty was waived and recovery stayed pending appeal. The duty and redemption fine demand was otherwise not displaced at this stage. Case-Laws Customs Thu, 06 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105553