https://www.taxtmi.com/caselaws?id=33067 The Tribunal upheld the Commissioner's decision not to confiscate goods or impose a redemption fine, as the goods had already been exported and were not available for seizure. The Commissioner's order for recovery of drawback claims and penalties on fraudulent exporters was deemed valid, with the Tribunal citing Section 125 of the Customs Act allowing fines in lieu of confiscation. The department's appeal was rejected, affirming the Commissioner's decision and the application of relevant Customs Act provisions. en-us Mon, 10 Nov 2008 00:00:00 +0530 Mon, 20 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33067 The Tribunal upheld the Commissioner's decision not to confiscate goods or impose a redemption fine, as the goods had already been exported and were not available for seizure. The Commissioner's order for recovery of drawback claims and penalties on fraudulent exporters was deemed valid, with the Tribunal citing Section 125 of the Customs Act allowing fines in lieu of confiscation. The department's appeal was rejected, affirming the Commissioner's decision and the application of relevant Customs Act provisions. Case-Laws Customs Mon, 10 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33067