https://www.taxtmi.com/caselaws?id=240795 The Appellate Tribunal CESTAT KOLKATA upheld the Commissioner (Appeals) decision allowing redemption of betel nuts seized by Customs Authorities upon payment of a redemption fine. The Tribunal determined that since the betel nuts were not classified as prohibited or restricted goods, they were eligible for redemption under Section 125 of the Customs Act, 1962. The Tribunal found no legal error in the decision to permit the redemption and dismissed the Revenue's appeal, emphasizing adherence to the Customs Act provisions in adjudicating goods for redemption. en-us Tue, 07 Jun 2011 00:00:00 +0530 Thu, 12 Dec 2013 09:09:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240795 The Appellate Tribunal CESTAT KOLKATA upheld the Commissioner (Appeals) decision allowing redemption of betel nuts seized by Customs Authorities upon payment of a redemption fine. The Tribunal determined that since the betel nuts were not classified as prohibited or restricted goods, they were eligible for redemption under Section 125 of the Customs Act, 1962. The Tribunal found no legal error in the decision to permit the redemption and dismissed the Revenue's appeal, emphasizing adherence to the Customs Act provisions in adjudicating goods for redemption. Case-Laws Customs Tue, 07 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240795