https://www.taxtmi.com/caselaws?id=763960 Limitation for exercising the redemption option under Section 125 of the Customs Act does not commence merely on passing the confiscation order; due communication to the person entitled to redeem is required. Where service of the redemption order is unproved, the prescribed period cannot bar redemption. A sole legal heir of a deceased passenger may redeem confiscated goods where heirship is undisputed, subject to payment of the redemption fine and penalty fixed in the adjudication order, completion of prescribed formalities, personal collection and an indemnity regarding sole heirship. Demurrage charges were waived on the stated facts. en-us Fri, 06 Dec 2024 00:00:00 +0530 Wed, 01 Jan 2025 08:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763960 Limitation for exercising the redemption option under Section 125 of the Customs Act does not commence merely on passing the confiscation order; due communication to the person entitled to redeem is required. Where service of the redemption order is unproved, the prescribed period cannot bar redemption. A sole legal heir of a deceased passenger may redeem confiscated goods where heirship is undisputed, subject to payment of the redemption fine and penalty fixed in the adjudication order, completion of prescribed formalities, personal collection and an indemnity regarding sole heirship. Demurrage charges were waived on the stated facts. Case-Laws Customs Fri, 06 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763960