https://www.taxtmi.com/caselaws?id=49164 The review proposal seeking to overturn the release of confiscated gold biscuits on a redemption fine was rejected. The revisionary authority reduced the fine, citing the passenger's eligibility to bring in gold and the disproportionate nature of absolute confiscation for non-declaration. The judgment emphasized judicial discretion over administrative instructions in quasi-judicial functions, protecting appellate bodies from binding directives. The decision in a previous case established the authority's discretion in granting redemption under the Customs Act. The review was dismissed as unnecessary due to the merger of the orders, affirming the reduced redemption fine. en-us Tue, 19 Apr 1994 00:00:00 +0530 Thu, 12 Aug 2010 11:57:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49164 The review proposal seeking to overturn the release of confiscated gold biscuits on a redemption fine was rejected. The revisionary authority reduced the fine, citing the passenger's eligibility to bring in gold and the disproportionate nature of absolute confiscation for non-declaration. The judgment emphasized judicial discretion over administrative instructions in quasi-judicial functions, protecting appellate bodies from binding directives. The decision in a previous case established the authority's discretion in granting redemption under the Customs Act. The review was dismissed as unnecessary due to the merger of the orders, affirming the reduced redemption fine. Case-Laws Customs Tue, 19 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49164