https://www.taxtmi.com/caselaws?id=343701 While fixing redemption fine in lieu of confiscation under Section 125 of the Customs Act, the adjudicating authority must exercise discretion judicially and give a reasoned order. The quantum cannot be determined mechanically; relevant factors such as market price, duty payable, and other material circumstances, including demurrage, must be considered. Here, the order merely reproduced circulars and board instructions without addressing those factors or explaining the fine. The redemption fine order was therefore unsustainable, and the matter was remanded for fresh consideration in accordance with law. en-us Mon, 29 May 2017 00:00:00 +0530 Sat, 23 Sep 2017 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343701 While fixing redemption fine in lieu of confiscation under Section 125 of the Customs Act, the adjudicating authority must exercise discretion judicially and give a reasoned order. The quantum cannot be determined mechanically; relevant factors such as market price, duty payable, and other material circumstances, including demurrage, must be considered. Here, the order merely reproduced circulars and board instructions without addressing those factors or explaining the fine. The redemption fine order was therefore unsustainable, and the matter was remanded for fresh consideration in accordance with law. Case-Laws Customs Mon, 29 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343701