https://www.taxtmi.com/caselaws?id=122480 Export goods found to contain sandalwood oil were misdeclared in description and value, with the record supporting intentional alteration and undervaluation, so they were liable to confiscation. However, where the goods were not shown to be absolutely prohibited for export, Section 125 of the Customs Act requires the adjudicating authority to ordinarily offer redemption on payment of fine; absolute confiscation is exceptional. The confiscation finding was maintained, but the matter was remanded for determination of redemption fine instead of sustaining absolute confiscation. en-us Mon, 17 Apr 2006 00:00:00 +0530 Tue, 14 Aug 2012 10:16:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122480 Export goods found to contain sandalwood oil were misdeclared in description and value, with the record supporting intentional alteration and undervaluation, so they were liable to confiscation. However, where the goods were not shown to be absolutely prohibited for export, Section 125 of the Customs Act requires the adjudicating authority to ordinarily offer redemption on payment of fine; absolute confiscation is exceptional. The confiscation finding was maintained, but the matter was remanded for determination of redemption fine instead of sustaining absolute confiscation. Case-Laws Customs Mon, 17 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122480