https://www.taxtmi.com/caselaws?id=791184 Where detained gold articles were not shown to be part of commercial smuggling or comparable aggravated misconduct, redemption under Section 125 of the Customs Act, 1962 was upheld instead of absolute confiscation, with release permitted on payment of redemption fine, customs duty and penalty. The revisional and appellate authorities treated absolute confiscation as an unreasonable exercise of discretion on the facts, and the Court sustained that approach. For warehouse charges, once redemption and release had been allowed, continued recovery for the post-appellate period was found unjustified, and waiver was granted from the appellate order date until actual release. en-us Mon, 04 May 2026 00:00:00 +0530 Thu, 07 May 2026 07:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791184 Where detained gold articles were not shown to be part of commercial smuggling or comparable aggravated misconduct, redemption under Section 125 of the Customs Act, 1962 was upheld instead of absolute confiscation, with release permitted on payment of redemption fine, customs duty and penalty. The revisional and appellate authorities treated absolute confiscation as an unreasonable exercise of discretion on the facts, and the Court sustained that approach. For warehouse charges, once redemption and release had been allowed, continued recovery for the post-appellate period was found unjustified, and waiver was granted from the appellate order date until actual release. Case-Laws Customs Mon, 04 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791184