https://www.taxtmi.com/caselaws?id=437342 Under the Customs Act, the discretion to permit redemption in lieu of confiscation lies with the adjudicating authority, and a High Court will not interfere in writ jurisdiction where that discretion is exercised on relevant considerations and the resulting view is possible and not perverse. The original authority refused redemption on the basis of inconsistent statements, doubt over ownership, and concealment; the appellate authority granted redemption without adequately addressing those findings; and the revisional authority restored absolute confiscation and penalty after considering the material, including conscious concealment and the quantity involved. The writ challenge to that revisional order was dismissed. en-us Thu, 27 Apr 2023 00:00:00 +0530 Mon, 20 Nov 2023 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437342 Under the Customs Act, the discretion to permit redemption in lieu of confiscation lies with the adjudicating authority, and a High Court will not interfere in writ jurisdiction where that discretion is exercised on relevant considerations and the resulting view is possible and not perverse. The original authority refused redemption on the basis of inconsistent statements, doubt over ownership, and concealment; the appellate authority granted redemption without adequately addressing those findings; and the revisional authority restored absolute confiscation and penalty after considering the material, including conscious concealment and the quantity involved. The writ challenge to that revisional order was dismissed. Case-Laws Customs Thu, 27 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437342