https://www.taxtmi.com/caselaws?id=124316 The Appellate Tribunal CESTAT, Ahmedabad addressed issues regarding the jurisdiction of the adjudicating authority, the application of Section 125 for redemption of goods, and the rejection of a refund claim by the Assistant Commissioner. The Tribunal upheld the confiscation of goods with an option to redeem and the penalty but set aside the demand of duty due to lack of jurisdiction. The strict application of Section 125 for redemption of goods, requiring payment of duty and fine, was emphasized, leading to the rejection of the appellant's refund claim. en-us Thu, 25 Sep 2008 00:00:00 +0530 Thu, 27 Sep 2012 18:25:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124316 The Appellate Tribunal CESTAT, Ahmedabad addressed issues regarding the jurisdiction of the adjudicating authority, the application of Section 125 for redemption of goods, and the rejection of a refund claim by the Assistant Commissioner. The Tribunal upheld the confiscation of goods with an option to redeem and the penalty but set aside the demand of duty due to lack of jurisdiction. The strict application of Section 125 for redemption of goods, requiring payment of duty and fine, was emphasized, leading to the rejection of the appellant's refund claim. Case-Laws Customs Thu, 25 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124316