https://www.taxtmi.com/caselaws?id=401402 Section 125 of the Customs Act, 1962 permits redemption of confiscated goods in lieu of confiscation, but does not authorise an adjudicating or appellate authority to impose re-export as a condition of redemption. A direction requiring re-export therefore exceeded the statutory power and was set aside. Where the goods remained with customs during pending proceedings and the importer was not responsible for the delay, demurrage or storage charges could not be fastened on the importer. The charges were quashed and release of the goods was ordered without further condition. en-us Mon, 30 Nov 2020 00:00:00 +0530 Wed, 12 Jan 2022 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401402 Section 125 of the Customs Act, 1962 permits redemption of confiscated goods in lieu of confiscation, but does not authorise an adjudicating or appellate authority to impose re-export as a condition of redemption. A direction requiring re-export therefore exceeded the statutory power and was set aside. Where the goods remained with customs during pending proceedings and the importer was not responsible for the delay, demurrage or storage charges could not be fastened on the importer. The charges were quashed and release of the goods was ordered without further condition. Case-Laws Customs Mon, 30 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401402