https://www.taxtmi.com/caselaws?id=106011 When confiscated imported goods are redeemed under Section 125 of the Customs Act, duty is payable at the time of redemption, and an adjudicating authority's failure to require such duty is legally infirm. The request to enhance redemption fine was not accepted because there was no supporting evidence, such as market enquiry or other material, to show that the existing fine was inadequate or that the margin of profit had not been wiped out. The order was therefore disturbed only to the extent of requiring duty on redemption, while the redemption fine remained unchanged. en-us Thu, 02 Mar 2000 00:00:00 +0530 Mon, 12 Mar 2012 13:07:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106011 When confiscated imported goods are redeemed under Section 125 of the Customs Act, duty is payable at the time of redemption, and an adjudicating authority's failure to require such duty is legally infirm. The request to enhance redemption fine was not accepted because there was no supporting evidence, such as market enquiry or other material, to show that the existing fine was inadequate or that the margin of profit had not been wiped out. The order was therefore disturbed only to the extent of requiring duty on redemption, while the redemption fine remained unchanged. Case-Laws Customs Thu, 02 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106011