https://www.taxtmi.com/caselaws?id=30291 The judgment upheld the confiscation of goods imported without the required BIS Registration Certificate under Section 111 (d) of the Customs Act. It justified the penalty imposed under Section 112 (a) due to the appellants' awareness of the confiscation risk. The appellants were allowed to redeem the goods by paying a fine under Section 125, highlighting the lack of consideration for redemption by lower authorities. The plea for redemption was accepted, but the request for re-export was denied. The case was remanded for fresh adjudication to reassess the penalty and allow redemption of the goods. en-us Fri, 08 Feb 2008 00:00:00 +0530 Thu, 21 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30291 The judgment upheld the confiscation of goods imported without the required BIS Registration Certificate under Section 111 (d) of the Customs Act. It justified the penalty imposed under Section 112 (a) due to the appellants' awareness of the confiscation risk. The appellants were allowed to redeem the goods by paying a fine under Section 125, highlighting the lack of consideration for redemption by lower authorities. The plea for redemption was accepted, but the request for re-export was denied. The case was remanded for fresh adjudication to reassess the penalty and allow redemption of the goods. Case-Laws Customs Fri, 08 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30291