https://www.taxtmi.com/caselaws?id=113065 The court set aside the order of absolute confiscation imposed by the Commissioner of Customs (Appeals) and reinstated the original order for confiscation with a redemption fine passed by the Additional Commissioner of Customs. The judgment emphasized that without the goods subject to confiscation being available and no bond executed by the appellant, confiscation or redemption fine could not be imposed, aligning with previous decisions. The absence of enforceable security or the currency in possession led to the decision to uphold the initial order for confiscation. en-us Wed, 11 Aug 2004 00:00:00 +0530 Thu, 03 May 2012 15:44:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113065 The court set aside the order of absolute confiscation imposed by the Commissioner of Customs (Appeals) and reinstated the original order for confiscation with a redemption fine passed by the Additional Commissioner of Customs. The judgment emphasized that without the goods subject to confiscation being available and no bond executed by the appellant, confiscation or redemption fine could not be imposed, aligning with previous decisions. The absence of enforceable security or the currency in possession led to the decision to uphold the initial order for confiscation. Case-Laws Customs Wed, 11 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113065