https://www.taxtmi.com/caselaws?id=332463 Absolute confiscation of concealed cut and polished diamonds and pendants was considered sustainable because the goods were treated as prohibited or commercially restricted baggage goods tainted by concealment and fraud. The Tribunal stated that Section 125 of the Customs Act, 1962 gives the adjudicating authority discretion to allow redemption, but that option is not mandatory in every case. Where the facts disclose concealment, fraud, or breach of import restrictions, the authority may order absolute confiscation without granting redemption fine. The confiscation was therefore confirmed and no redemption option was directed. en-us Fri, 02 Sep 2016 00:00:00 +0530 Wed, 02 Nov 2016 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332463 Absolute confiscation of concealed cut and polished diamonds and pendants was considered sustainable because the goods were treated as prohibited or commercially restricted baggage goods tainted by concealment and fraud. The Tribunal stated that Section 125 of the Customs Act, 1962 gives the adjudicating authority discretion to allow redemption, but that option is not mandatory in every case. Where the facts disclose concealment, fraud, or breach of import restrictions, the authority may order absolute confiscation without granting redemption fine. The confiscation was therefore confirmed and no redemption option was directed. Case-Laws Customs Fri, 02 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332463