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    <title>2017 (5) TMI 1326 - CESTAT BANGALORE</title>
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    <description>The Tribunal set aside the redemption fine and penalty imposed under Sections 125 and 112(a) of the Customs Act, respectively, due to the absence of seized goods, rendering the penalties invalid. The appellant&#039;s argument, supported by judicial precedents, led the Tribunal to conclude that confiscation cannot be ordered without actual seizure of goods, resulting in the appeal being allowed and the impugned order overturned.</description>
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      <description>The Tribunal set aside the redemption fine and penalty imposed under Sections 125 and 112(a) of the Customs Act, respectively, due to the absence of seized goods, rendering the penalties invalid. The appellant&#039;s argument, supported by judicial precedents, led the Tribunal to conclude that confiscation cannot be ordered without actual seizure of goods, resulting in the appeal being allowed and the impugned order overturned.</description>
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