https://www.taxtmi.com/caselaws?id=48234 HC dismissed the appeal. The court held that a redemption fine under s.125 can be imposed where goods were released on execution of a bond, treating the goods as effectively available, but that principle does not permit automatic fines in all under-valuation cases. Here the imported second-hand computers/laptops were cleared without any bond or undertaking, so s.125 did not apply. Given these facts and the impugned orders, HC found no error or substantial question of law and dismissed the appeal. en-us Wed, 23 Apr 2008 00:00:00 +0530 Tue, 09 Sep 2025 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48234 HC dismissed the appeal. The court held that a redemption fine under s.125 can be imposed where goods were released on execution of a bond, treating the goods as effectively available, but that principle does not permit automatic fines in all under-valuation cases. Here the imported second-hand computers/laptops were cleared without any bond or undertaking, so s.125 did not apply. Given these facts and the impugned orders, HC found no error or substantial question of law and dismissed the appeal. Case-Laws Customs Wed, 23 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48234