https://www.taxtmi.com/caselaws?id=167304 Imported goods that are not prohibited cannot be absolutely confiscated merely because post-import baggage or exemption conditions were breached; Section 125 requires an option of redemption, and unconditional confiscation was therefore unsustainable for the non-notified goods. Duty-paid notified goods were also not shown to be prohibited, so absolute confiscation could not stand and redemption on fine was required. A personal penalty was treated as excessive because the breach was limited to Chapter IV-A non-compliance rather than dealings in smuggled goods, and the penalty was reduced. en-us Mon, 27 Aug 1984 00:00:00 +0530 Mon, 15 Dec 2014 15:38:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167304 Imported goods that are not prohibited cannot be absolutely confiscated merely because post-import baggage or exemption conditions were breached; Section 125 requires an option of redemption, and unconditional confiscation was therefore unsustainable for the non-notified goods. Duty-paid notified goods were also not shown to be prohibited, so absolute confiscation could not stand and redemption on fine was required. A personal penalty was treated as excessive because the breach was limited to Chapter IV-A non-compliance rather than dealings in smuggled goods, and the penalty was reduced. Case-Laws Customs Mon, 27 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167304