https://www.taxtmi.com/caselaws?id=776081 The HC upheld the denial of the opportunity for redemption under Sec.125 of the Customs Act, affirming the adjudicating officer's discretion when importation is clandestine. The petitioner concealed gold inside trolley handles, intending to evade duty, as confirmed by X-ray evidence and physical inspection. The court found no merit in the petitioner's claim of interception before declaration or in the retraction of the Sec.108 statement, which was made three weeks later without justification. The concealment and conduct defeated the petitioner's contentions, and the HC dismissed the writ petition, refusing to interfere with the impugned orders. en-us Wed, 23 Jul 2025 00:00:00 +0530 Tue, 05 Aug 2025 07:54:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776081 The HC upheld the denial of the opportunity for redemption under Sec.125 of the Customs Act, affirming the adjudicating officer's discretion when importation is clandestine. The petitioner concealed gold inside trolley handles, intending to evade duty, as confirmed by X-ray evidence and physical inspection. The court found no merit in the petitioner's claim of interception before declaration or in the retraction of the Sec.108 statement, which was made three weeks later without justification. The concealment and conduct defeated the petitioner's contentions, and the HC dismissed the writ petition, refusing to interfere with the impugned orders. Case-Laws Customs Wed, 23 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776081