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    <title>2009 (3) TMI 96 - CALCUTTA HIGH COURT</title>
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    <description>Section 125 of the Customs Act permits redemption of confiscated prohibited goods on payment of fine unless the statute expressly bars that option, and the article rejects reading in a limit confined only to absolutely prohibited goods. It also states that appellate interference with a penalty imposed in the exercise of statutory discretion is unwarranted absent demonstrable error, so reduction of the firm&#039;s penalty and deletion of the partner&#039;s penalty were unsustainable. The result is that redemption remained legally available for the confiscated sandalwood, while the original penalties were restored.</description>
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    <pubDate>Wed, 04 Mar 2009 00:00:00 +0530</pubDate>
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      <title>2009 (3) TMI 96 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=33663</link>
      <description>Section 125 of the Customs Act permits redemption of confiscated prohibited goods on payment of fine unless the statute expressly bars that option, and the article rejects reading in a limit confined only to absolutely prohibited goods. It also states that appellate interference with a penalty imposed in the exercise of statutory discretion is unwarranted absent demonstrable error, so reduction of the firm&#039;s penalty and deletion of the partner&#039;s penalty were unsustainable. The result is that redemption remained legally available for the confiscated sandalwood, while the original penalties were restored.</description>
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      <pubDate>Wed, 04 Mar 2009 00:00:00 +0530</pubDate>
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