https://www.taxtmi.com/caselaws?id=118195 Where confiscated goods were already secured in departmental custody, further pre-deposit and recovery of duty and penalty were waived pending appeal because no additional safeguard was needed for the Revenue. For provisional redemption, only duty and fine could be insisted upon, since personal penalty on the importer was not directly relatable to the goods and could not be made a condition for release. Interim relief was therefore granted, and redemption of the goods was permitted on payment of duty and fine alone while the merits of the appeal remained open. en-us Mon, 10 Apr 2006 00:00:00 +0530 Fri, 29 Jun 2012 11:17:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118195 Where confiscated goods were already secured in departmental custody, further pre-deposit and recovery of duty and penalty were waived pending appeal because no additional safeguard was needed for the Revenue. For provisional redemption, only duty and fine could be insisted upon, since personal penalty on the importer was not directly relatable to the goods and could not be made a condition for release. Interim relief was therefore granted, and redemption of the goods was permitted on payment of duty and fine alone while the merits of the appeal remained open. Case-Laws Customs Mon, 10 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118195