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    <title>2025 (9) TMI 1066 - KERALA HIGH COURT</title>
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    <description>HC allowed the appeals in part and modified the impugned orders, holding that where imported gold is not prohibited, authorities should have afforded an opportunity to redeem it under Section 125 of the Customs Act by payment of redemption fine, duty and interest. The First Appellate Authority and Tribunal failed to consider the appellants&#039; prayer for redemption and there was no proposal for absolute confiscation in the show cause notice. The appellants may seek redemption by appearing before the Additional Commissioner, Customs (Preventive), Cochin and complying with prescribed conditions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=778577</link>
      <description>HC allowed the appeals in part and modified the impugned orders, holding that where imported gold is not prohibited, authorities should have afforded an opportunity to redeem it under Section 125 of the Customs Act by payment of redemption fine, duty and interest. The First Appellate Authority and Tribunal failed to consider the appellants&#039; prayer for redemption and there was no proposal for absolute confiscation in the show cause notice. The appellants may seek redemption by appearing before the Additional Commissioner, Customs (Preventive), Cochin and complying with prescribed conditions.</description>
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