https://www.taxtmi.com/caselaws?id=44494 Where gold imported by concealment in baggage was not absolutely prohibited but was liable to confiscation because of the manner of import, Section 125 of the Customs Act required the adjudicating authority to offer redemption on payment of fine in lieu of confiscation. The confiscation order treated absolute confiscation as the only course and failed to apply that distinction. On that basis, the appellate and revisional orders based on the same approach were also unsustainable and were set aside, with the matter remanded for fresh adjudication in accordance with law. en-us Thu, 04 Jul 1996 00:00:00 +0530 Sat, 26 Jun 2010 15:40:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44494 Where gold imported by concealment in baggage was not absolutely prohibited but was liable to confiscation because of the manner of import, Section 125 of the Customs Act required the adjudicating authority to offer redemption on payment of fine in lieu of confiscation. The confiscation order treated absolute confiscation as the only course and failed to apply that distinction. On that basis, the appellate and revisional orders based on the same approach were also unsustainable and were set aside, with the matter remanded for fresh adjudication in accordance with law. Case-Laws Customs Thu, 04 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44494