https://www.taxtmi.com/highlights?id=36203 When once power of authorisation for confiscation of goods gets traced to the said Section 111 of the Customs Act, the physical availability of goods is not so much relevant. The redemption fine is in fact to avoid such consequences flowing from Section 111 only. - HC en-us Mon, 04 Sep 2017 16:34:22 +0530 Mon, 04 Sep 2017 16:34:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=36203 When once power of authorisation for confiscation of goods gets traced to the said Section 111 of the Customs Act, the physical availability of goods is not so much relevant. The redemption fine is in fact to avoid such consequences flowing from Section 111 only. - HC Highlights Customs Mon, 04 Sep 2017 16:34:22 +0530 https://www.taxtmi.com/highlights?id=36203