https://www.taxtmi.com/caselaws?id=48561 SC analyzed the confiscation of improperly imported artificial flowers under the Customs Act, 1962. The Court held that goods not physically available for seizure cannot be confiscated under Section 111, and consequently, no redemption fine under Section 125 can be imposed. The tribunal's order was affirmed, rejecting Revenue's arguments that non-availability of goods does not preclude penalties. The appeal was dismissed, maintaining that confiscation and redemption fine require actual goods in custody. en-us Tue, 25 Aug 2009 00:00:00 +0530 Tue, 10 Jun 2025 12:06:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48561 SC analyzed the confiscation of improperly imported artificial flowers under the Customs Act, 1962. The Court held that goods not physically available for seizure cannot be confiscated under Section 111, and consequently, no redemption fine under Section 125 can be imposed. The tribunal's order was affirmed, rejecting Revenue's arguments that non-availability of goods does not preclude penalties. The appeal was dismissed, maintaining that confiscation and redemption fine require actual goods in custody. Case-Laws Customs Tue, 25 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48561