https://www.taxtmi.com/caselaws?id=107089 Indian currency notes of the relevant denomination, brought from Nepal and seized within Indian territory, were held liable to confiscation under Customs law because the prohibited import attracted Section 111(d), and lack of knowledge did not affect confiscability. The owner's right to redemption was treated as waivable, and since no such relief was sought before the authorities or by cross-appeal, redemption was unavailable at the appellate stage. The personal penalty, however, was not independently sustained on the facts and was set aside, leaving confiscation intact but removing the penalty. en-us Fri, 06 Sep 2002 00:00:00 +0530 Sat, 17 Mar 2012 15:37:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107089 Indian currency notes of the relevant denomination, brought from Nepal and seized within Indian territory, were held liable to confiscation under Customs law because the prohibited import attracted Section 111(d), and lack of knowledge did not affect confiscability. The owner's right to redemption was treated as waivable, and since no such relief was sought before the authorities or by cross-appeal, redemption was unavailable at the appellate stage. The personal penalty, however, was not independently sustained on the facts and was set aside, leaving confiscation intact but removing the penalty. Case-Laws Customs Fri, 06 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107089