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    <title>2014 (1) TMI 1067 - CESTAT BANGALORE</title>
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    <description>Where imported goods are confiscated but not absolutely confiscated, Section 125 of the Customs Act permits redemption on payment of fine, and prior payment of duty does not by itself bar that levy; the redemption fine was therefore held payable and fixed at Rs. 25,000. The penalty already imposed was not disturbed, as no sufficient ground was found to interfere with the adjudicating authority&#039;s determination, so the penalty of Rs. 50,000 remained in force. The appeal was thus allowed only to the limited extent of the redemption fine issue, with the penalty order otherwise upheld.</description>
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    <pubDate>Thu, 30 May 2013 00:00:00 +0530</pubDate>
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      <title>2014 (1) TMI 1067 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=242851</link>
      <description>Where imported goods are confiscated but not absolutely confiscated, Section 125 of the Customs Act permits redemption on payment of fine, and prior payment of duty does not by itself bar that levy; the redemption fine was therefore held payable and fixed at Rs. 25,000. The penalty already imposed was not disturbed, as no sufficient ground was found to interfere with the adjudicating authority&#039;s determination, so the penalty of Rs. 50,000 remained in force. The appeal was thus allowed only to the limited extent of the redemption fine issue, with the penalty order otherwise upheld.</description>
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      <pubDate>Thu, 30 May 2013 00:00:00 +0530</pubDate>
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