https://www.taxtmi.com/caselaws?id=345557 Goods cleared or exported on concessional conditions and later diverted in breach of those conditions are liable to confiscation under Customs law. Once confiscation is legally attracted, Section 125 of the Customs Act permits redemption fine in lieu of confiscation, and the physical non-availability of the goods at adjudication does not remove that power. The Tribunal therefore followed the binding view that the Adjudicating Authority should quantify and impose redemption fine, and the refusal to order confiscation and fine was not sustainable. The matter was remanded for determination of the fine. en-us Thu, 06 Jul 2017 00:00:00 +0530 Sat, 02 Sep 2017 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345557 Goods cleared or exported on concessional conditions and later diverted in breach of those conditions are liable to confiscation under Customs law. Once confiscation is legally attracted, Section 125 of the Customs Act permits redemption fine in lieu of confiscation, and the physical non-availability of the goods at adjudication does not remove that power. The Tribunal therefore followed the binding view that the Adjudicating Authority should quantify and impose redemption fine, and the refusal to order confiscation and fine was not sustainable. The matter was remanded for determination of the fine. Case-Laws Customs Thu, 06 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345557