https://www.taxtmi.com/highlights?id=51573 The offending goods were not notified under Section 11 ibid at the material time of import. Thus, the adjudicating authority under the Customs statute was not empowered to relax the conditions provided in the Act, 1940 to offer redemption of goods on payment of fine. en-us Tue, 04 Feb 2020 08:34:57 +0530 Tue, 04 Feb 2020 08:34:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51573 The offending goods were not notified under Section 11 ibid at the material time of import. Thus, the adjudicating authority under the Customs statute was not empowered to relax the conditions provided in the Act, 1940 to offer redemption of goods on payment of fine. Highlights Customs Tue, 04 Feb 2020 08:34:57 +0530 https://www.taxtmi.com/highlights?id=51573