https://www.taxtmi.com/caselaws?id=112626 Redemption fine was not warranted because the imported goods were not seized and were only recorded as liable to confiscation, so the absence of such fine disclosed no legal error. Penalty under Section 112 of the Customs Act, 1962 was also not permissible where penalty under Section 114A had already been imposed for the same default. The Revenue's challenge therefore failed on both grounds, and the adjudication order was upheld. en-us Wed, 15 Sep 2004 00:00:00 +0530 Mon, 30 Apr 2012 18:48:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112626 Redemption fine was not warranted because the imported goods were not seized and were only recorded as liable to confiscation, so the absence of such fine disclosed no legal error. Penalty under Section 112 of the Customs Act, 1962 was also not permissible where penalty under Section 114A had already been imposed for the same default. The Revenue's challenge therefore failed on both grounds, and the adjudication order was upheld. Case-Laws Customs Wed, 15 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112626