https://www.taxtmi.com/caselaws?id=384850 Redemption fine under Section 125 of the Customs Act is available only as an alternative to confiscation, so where the confiscation order is not challenged, the importer cannot invoke the redemption option and the fine is not sustainable. Penalty under Section 112(a) applies where the act or omission renders goods liable to confiscation, but the quantum may be reduced if the facts show bona fides. On the stated facts, the redemption fine was set aside, while the penalty was upheld in principle and reduced on a bona fide basis. en-us Thu, 22 Aug 2019 00:00:00 +0530 Mon, 26 Aug 2019 06:40:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384850 Redemption fine under Section 125 of the Customs Act is available only as an alternative to confiscation, so where the confiscation order is not challenged, the importer cannot invoke the redemption option and the fine is not sustainable. Penalty under Section 112(a) applies where the act or omission renders goods liable to confiscation, but the quantum may be reduced if the facts show bona fides. On the stated facts, the redemption fine was set aside, while the penalty was upheld in principle and reduced on a bona fide basis. Case-Laws Customs Thu, 22 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384850