https://www.taxtmi.com/caselaws?id=34676 Goods that were freely importable could be redeemed after confiscation by persons who later filed the Bills of Entry, paid duty and redemption fine, and asserted rights in the goods. Section 125 of the Customs Act, 1962 allows redemption of confiscated goods on payment of fine by the owner or a person in possession, so the later importers fell within that entitlement. The earlier attempt to import the goods in another entity's name, and any antecedent material suggesting duty evasion, was treated as irrelevant once the goods were cleared according to law. The Revenue's challenge to redemption therefore failed, and the reference request was not maintainable. en-us Thu, 24 Sep 2009 00:00:00 +0530 Mon, 25 Mar 2013 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34676 Goods that were freely importable could be redeemed after confiscation by persons who later filed the Bills of Entry, paid duty and redemption fine, and asserted rights in the goods. Section 125 of the Customs Act, 1962 allows redemption of confiscated goods on payment of fine by the owner or a person in possession, so the later importers fell within that entitlement. The earlier attempt to import the goods in another entity's name, and any antecedent material suggesting duty evasion, was treated as irrelevant once the goods were cleared according to law. The Revenue's challenge to redemption therefore failed, and the reference request was not maintainable. Case-Laws Customs Thu, 24 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34676