https://www.taxtmi.com/caselaws?id=414185 The Tribunal set aside the impugned order upholding absolute confiscation without offering redemption under Section 125 of the Customs Act, 1962. It emphasized the necessity to provide the redemption option if goods are not prohibited, highlighting arbitrariness in failing to do so. The Tribunal directed the adjudicating authority to allow the appellant to establish the source of the gold and consider relevant precedents. The case was remitted for a fresh decision, stressing the importance of due process and adherence to statutory provisions. en-us Thu, 28 Oct 2021 00:00:00 +0530 Sat, 30 Oct 2021 08:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414185 The Tribunal set aside the impugned order upholding absolute confiscation without offering redemption under Section 125 of the Customs Act, 1962. It emphasized the necessity to provide the redemption option if goods are not prohibited, highlighting arbitrariness in failing to do so. The Tribunal directed the adjudicating authority to allow the appellant to establish the source of the gold and consider relevant precedents. The case was remitted for a fresh decision, stressing the importance of due process and adherence to statutory provisions. Case-Laws Customs Thu, 28 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414185