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    <title>2007 (4) TMI 566 - CESTAT, CHENNAI</title>
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    <description>The Tribunal allowed the appeal, remanding the case for further proceedings. It found that the appellant should have been given the option for redemption under Section 125 of the Customs Act. The Tribunal set aside the confiscation order, directing the Commissioner to provide the redemption option after determining a reasonable fine amount. The Commissioner was also instructed to reassess the penalty, ensuring the appellant&#039;s right to a fair hearing. The judgment emphasized procedural fairness and the application of relevant provisions under the Customs Act in cases of seizure and confiscation of goods.</description>
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    <pubDate>Fri, 20 Apr 2007 00:00:00 +0530</pubDate>
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      <title>2007 (4) TMI 566 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=122572</link>
      <description>The Tribunal allowed the appeal, remanding the case for further proceedings. It found that the appellant should have been given the option for redemption under Section 125 of the Customs Act. The Tribunal set aside the confiscation order, directing the Commissioner to provide the redemption option after determining a reasonable fine amount. The Commissioner was also instructed to reassess the penalty, ensuring the appellant&#039;s right to a fair hearing. The judgment emphasized procedural fairness and the application of relevant provisions under the Customs Act in cases of seizure and confiscation of goods.</description>
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      <pubDate>Fri, 20 Apr 2007 00:00:00 +0530</pubDate>
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