https://www.taxtmi.com/caselaws?id=126661 The Tribunal upheld the decision of the Commissioner (Appeals) in a case involving the confiscation and redemption fine on goods removed clandestinely without seizure. The Tribunal emphasized that since the goods were not physically seized, confiscation and redemption fine were not applicable. The judgment highlighted that the offer of redemption is a concession, and respondents cannot be compelled to exercise this option if goods are not physically available for redemption. The Tribunal differentiated the case law cited by the Revenue and rejected their appeal, aligning with the interpretation of relevant provisions under the Customs Act. en-us Fri, 22 May 2009 00:00:00 +0530 Tue, 04 Dec 2012 14:18:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126661 The Tribunal upheld the decision of the Commissioner (Appeals) in a case involving the confiscation and redemption fine on goods removed clandestinely without seizure. The Tribunal emphasized that since the goods were not physically seized, confiscation and redemption fine were not applicable. The judgment highlighted that the offer of redemption is a concession, and respondents cannot be compelled to exercise this option if goods are not physically available for redemption. The Tribunal differentiated the case law cited by the Revenue and rejected their appeal, aligning with the interpretation of relevant provisions under the Customs Act. Case-Laws Central Excise Fri, 22 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126661