https://www.taxtmi.com/caselaws?id=770761 Redemption of confiscated goods attracts a mandatory duty liability under Section 125(2) of the Customs Act in addition to redemption fine; that liability follows automatically when the owner or possessor exercises the option to redeem and does not depend on proceedings under Section 28(1). The appellate authority may also lawfully remand the matter for fresh adjudication under Section 128A(3) where reconsideration of the correct legal position is warranted. The commentary therefore treats duty on redemption as a statutory consequence and recognises the Commissioner (Appeals)' power to send the matter back for de novo decision. en-us Wed, 11 Dec 2024 00:00:00 +0530 Tue, 13 May 2025 14:33:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770761 Redemption of confiscated goods attracts a mandatory duty liability under Section 125(2) of the Customs Act in addition to redemption fine; that liability follows automatically when the owner or possessor exercises the option to redeem and does not depend on proceedings under Section 28(1). The appellate authority may also lawfully remand the matter for fresh adjudication under Section 128A(3) where reconsideration of the correct legal position is warranted. The commentary therefore treats duty on redemption as a statutory consequence and recognises the Commissioner (Appeals)' power to send the matter back for de novo decision. Case-Laws Customs Wed, 11 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770761