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    <title>2025 (1) TMI 22 - DELHI HIGH COURT</title>
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    <description>Limitation for exercising the redemption option under Section 125 of the Customs Act does not begin unless the redemption order is duly communicated to the person entitled to act on it. On the facts noted, absence of proof of service meant the redemption period was not triggered, so non-exercise could not defeat redemption. The note further records that the deceased passenger&#039;s daughter, as sole legal heir, was permitted to redeem the confiscated goods on compliance with the adjudication order, including payment of the fine and penalty, required formalities, and an indemnity regarding heirship; demurrage was also waived in the peculiar facts stated.</description>
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    <pubDate>Fri, 06 Dec 2024 00:00:00 +0530</pubDate>
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      <title>2025 (1) TMI 22 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=763960</link>
      <description>Limitation for exercising the redemption option under Section 125 of the Customs Act does not begin unless the redemption order is duly communicated to the person entitled to act on it. On the facts noted, absence of proof of service meant the redemption period was not triggered, so non-exercise could not defeat redemption. The note further records that the deceased passenger&#039;s daughter, as sole legal heir, was permitted to redeem the confiscated goods on compliance with the adjudication order, including payment of the fine and penalty, required formalities, and an indemnity regarding heirship; demurrage was also waived in the peculiar facts stated.</description>
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      <pubDate>Fri, 06 Dec 2024 00:00:00 +0530</pubDate>
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